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DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… outside the city experiencing year-over-year declines for the month. It is imperative that local government … reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… are at increased risk of paying more than necessary for goods and services. Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations Develop and implement procedures for periodic price accuracy testing. Perform testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at 13.93%, and credit, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Electronic Reporting
… mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter information for … the key. If you submit your report by Manual Online Reporting, do not mail a separate Verification and Checklist …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingSelected Management and Operations Practices (Follow-Up)
… prepare a report, at least annually, listing all personal property valued in excess of $5,000 disposed of during the … December 31, 2016, NYPA reported $1.6 million in personal property sales. NYPA began energy efficiency programs for its …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State Police … September 26, 2017. Background The Act was signed into law on July 7, 2015, establishing policies to prevent and respond …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1156
… Data values were converted to SFS on March 23, 2012 for SFS Go-Live April 1, 2012. Division of Military and Naval … Budget Authority Year Code SFS - data no longer received For all Chart of Accounts crosswalks see the SFS website . … as previously seen in PayServ will still be available for checks prior to 4/2/12. Questions Questions related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideDiNapoli Releases July State Cash Report
… in Washington." All Funds receipts totaled $48.6 billion, an increase of $666.9 million or 1.4 percent from … 7.9 percent), miscellaneous receipts (up $488.3 million or 6.6 percent) and business tax receipts (up $245.9 million or …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportPrivacy and Security of Student Data
… the Commissioner of Education (Part 121), which implements Section 2-d of the Education Law and outlines numerous …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… payments of approximately $33 million; $22.3 million was for services such as mortgage payments, insurance, and … prices. The Rules did not require competitive bidding for contracts less than $100,000 or for purchases made without a contract, regardless of dollar …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/altmar.pdf DiNapoli … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Investigations Unit, 14th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… The city has a model noise code and should be commended for taking steps to better enforce local law, but there is … city and state agencies to improve the quality of life for residents of the five boroughs." "The data presented in … direct authority to regulate, unlike air traffic noise for example. In February 2016, DiNapoli's office asked New …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… A report released today found more than one of every 100 resident personal income tax (PIT) filers left New York state … out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of taxpayers … income sources located in New York. An additional 3% are part-year residents who file a return if they move into or …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 95-11
… (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police … of temporary or provisional head of police department to salary increase pursuant to General Municipal Law, §207-m) … It is a basic principle of statutory construction that "[w]here the language of the statute is clear and unambiguous, …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 88-42
… where a county distributed sales tax revenues to towns and villages in the county in a manner which did not comply … the excess revenues should pay them back to the county and that the county should then pay them over to the proper … received payments to which they were not entitled and others received less than the proper amount of sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-99-15