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DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… $1.67 billion, up $26.8 million from the same time last year. “February’s local sales tax collections grew at a … in nearly flat in January,” DiNapoli said. “But this was largely driven by New York City, with nearly all regions … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… levels. NYSERDA was designated the lead entity responsible for coordinating implementation and assisting other ASEs to …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesState Comptroller DiNapoli Releases Municipal Audits
… to be made in 2020, officials delayed highway improvements from 2020 to 2021. The delays carried over their 2020 revenue … would be realized nor did they develop a cost savings plan. This is not an appropriate budgeting method. As a … cash flow projections in the proposed budget. Although not required, cash flow projections would provide officials with …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… and free from disease. Additionally, Ag&Mkts did not have support or reasonable assurance that it had identified the … implementing both recommendations. Office of Temporary and Disability Assistance – Reimbursement of Homeless Shelter … to ensure maintenance costs are reasonable and comply with requirements. Of the initial report’s seven recommendations, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … did not issue pre-numbered duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign school deposit forms. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCampbell-Savona Central School District – Financial Condition (2015M-42)
… and reserve funds that will not be used. Develop a formal plan indicating how much money will be reserved, how each …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42State Comptroller DiNapoli Releases Municipal Audits
… Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418) … not established adequate procedures over solid waste and recycling charges to ensure customers were accurately charged …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Monthly Reconciliations Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) … timely completion of the annual confirmation pursuant to SFL §115(6) and annual reporting requirements pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOpinion 92-27
… by a bank, trust company or credit union (see 1979 Opns St Comp, No. 79-31, p 5; see also Diehl v Sheehan , 233 AD … Home Rule Law, §10[1], [ii][a][1]; see, e.g., 1982 Opns St Comp No. 82-231, p 291; 1981 Opns St Comp No. 81-382, p 420, 1981 Opns St Comp No. 81-402, p 444). We are not aware …
https://www.osc.ny.gov/legal-opinions/opinion-92-27IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… vendors have disbursed their own funds. The funds received from the State are often deposited into an interest-bearing … returned to the State. In such instances the agency should calculate the amount of interest earned by the vendor. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than … account or leave blank. 'BUSINESS UNIT’ – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The … that consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … County and is governed by an elected seven-member Board of Education. The District currently operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraState Comptroller DiNapoli Releases Municipal & School Audits
… transactions could occur and remain undetected. Beacon Central School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Accounts Payable Advisory No. 1
… Secure to find job aids related to paying a credit card. SIGN UP TO RECEIVE ADVISORIES BY EMAIL …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naAccounts Payable Advisory No. 21
Referencing a Master Contract on a Voucher
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetFarmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… a district corporation of the State, distinct and separate from the Town of Galen and the Village of Clyde, located in … transferred to the general fund a net total of $40,000 from the capital reserve which had not been repaid as of the … a breach notification policy, a disaster recovery plan and security requirements for the use of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341j