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Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Vertus Charter School – Information … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… and the Board-appointed budget officer. The Supervisor is responsible for ensuring that day-to-day financial … and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or a detailed … information necessary to make informed decisions. The Town is using accounting codes other than those prescribed by the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: Local Sales Tax Revenue Growing Slowly
… grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in 2013, according to a … P. DiNapoli. Nineteen counties experienced an increase of more than 4 percent during this period. “While sales tax … across the state, the growth is the weakest since the end of the Great Recession,” said DiNapoli. “Sales tax …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli Releases Report on Tax Check-Off Donations
… tax (PIT) check-off funds are not distributed promptly to charitable causes, even after legislation aimed at speeding up the process was enacted in 2015, according to a report … income tax PIT checkoff funds are not distributed promptly to charitable causes even after legislation aimed at speeding …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: NYC Tax Collections Stronger Than Anticipated
… billion in FY 2022 and $3.2 billion in FY 2023. The gaps for fiscal years 2021 and 2022 are about $600 million larger … of unanticipated tax revenues. The budget projections for fiscal years 2020 through 2023 include a general reserve … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedDiNapoli Releases Report on Tax Check-Off Donations
… that 14 funds had higher balances than in the prior year and that several others had yet to spend any of their … totaled more than $16.5 million in taxpayer contributions and related funds that had not yet been used for their … money gets put to work promptly for these worthy causes and provide the accountability that taxpayers rightly …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsLocal Sales Tax Data, Reports and Resources
… ($1 billion) over the prior year. This growth was close to three times the year-over-year increase for 2024 (1.6 … nearly $376 million) from the prior year. This increase not only marked the lowest year-over-year rate of growth in … levels for the same period. New York City collections have been recovering more slowly since the second quarter of …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesTown of Ossian – Tax Collector (2016M-364)
… of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October … for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Common Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfReal Property Portfolio (Follow-Up) (2017-F-16)
To determine the extent of implementation of the nine recommendations included in our initial report, Real Property Portfolio (2013-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f16.pdfReport of Museum and Military Property
Use this form to report museum or military property that has been left abandoned.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/tangible.xlsAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdfHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate … and consistently applied policies and procedures related to select human resource functions. This audit covered the … To determine if State University of New York SUNY Upstate …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Agencies Bulletin No. 1786
… Payroll Bulletins 456 and 908 Purpose The purpose of this bulletin is to identify employees who have … provide procedures for agencies to resolve the disposition of these checks. Control-D report, NPAY539, is available to … that was issued more than 60 days from the creation date of the Control-D report are affected. Background Section 102 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksXII.6.I Paying a Non-State Employee – XII. Expenditures
… either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s (IRS) … procedures used in accordance with IRS criteria. If there are no material differences in the factual circumstances that … BUSINESS UNIT RESPONSIBILITIES Business Units are responsible for ensuring individuals they pay qualify as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 2001-13
… Imposition of (authority of a town to install a tollbooth and charge a fee to certain users of town highways) LOCAL … for use of town highways) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to install a tollbooth and charge a fee to certain users of public highways) STREETS …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While … Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While … Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-season