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DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… last month was less steep than in January (5.9 percent) and December (8.4 percent), and the double-digit declines during the earlier months of … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… audit covered the period January 1, 2014 through June 30, 2019. About the Program The Department administers New York’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, CVS … revenue generated from agreements CVS Health had with six drug manufacturers and found that CVS Health did not … we identified in the initial audit. Of the report’s six recommendations, three were implemented and three were …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five … CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41 ). About …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followUtica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials … the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of 2012-13, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of … four fiscal years. Key Recommendations Use historical data from prior fiscal years to help it develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132School Districts’ Energy Performance Contracts (2013-MR-1)
… [pdf] , Monticello Central School District [pdf] , and Schoharie Central School District [pdf] . Purpose of … The purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts … had nine EPCs that were initiated between February 2002 and August 2012 with total capital project costs of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1LaFayette Central School District – Reserves (2013M-387)
… financial condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June … Background The District is located in Onondaga County and the Onondaga Nation Territory. It is governed by a Board … the Board did not adopt written policies for establishing and using reserve funds. The Board’s extensive use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Sole Custody Reporting
… on or before March 1st, the Sole Custody Reporting web application will be open for agencies to report …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingOpinion 92-18
… that despite the town's waste flow control legislation, private carters have used lower cost facilities located … the costs of its own solid waste facilities. To attract private carters, you state that the town recently reduced its … , 46 NY2d 52, 412 NYS2d 821; Roosevelt Hospital v Mayor 84 NY 108; Church of Christ the King v City of Yonkers , 115 …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Local Government Financial Data Sources
… Expenditure, Balance Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need … actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesStudent Achievement Program
… DiNapolis Student Achievement Program promote the ideals of public service among the leaders of tomorrow …
https://www.osc.ny.gov/student-achievementWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… County is located in the eastern part of New York and has a population of approximately 62,000 people. The … guidance over the collecting, recording, depositing and safeguarding of cash receipts received in the civil … $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashLansing Fire District – Financial Condition (2013M-80)
… a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … real property taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Cayuga County Community College – Information Technology (2013M-291)
… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student trustee. Key Findings The College does not have …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291State Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for processing Productivity … will be processed in separate checks in pay period 4 Lag, check dated June 6, 2001; and pay period 5 Lag, check … Time Entry panel as follows: Earn Begin Date 3/30/00 Earn End Date 4/12/00 Earning Code PRB Amount $700 or $1,400 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeCity of Olean – Budget Review (B1-15-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2North Tonawanda City School District – Information Technology (2023M-102)
… access to the network and managed user account permissions in financial and student information applications. Key … were locked or disabled when an employee separated from the District. Educate users on data privacy and security … are locked or disabled when the employee separates from the District. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18