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Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… revenue received by local governments to date, grouped by region. Users can also select a region and display the total number of operational AUC retail dispensaries by municipality in that region. The Office of Cannabis Management (OCM) maintains a …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… and Wyoming counties failed to adequately monitor project approvals or results, according to audits issued … to be done.” The Comptroller’s audits, which focused on project approval and oversight, revealed: Niagara County IDA … the board failed to provide adequate oversight of the project approval process and could not verify that staff …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightRetirement Estimates – Divorce and Your Benefits
… Life Allowance retirement benefit using current earnings and service information. If the dates of marriage are provided, the estimate will also include the … accrued during the marriage. Include the date of marriage and date of commencement of the divorce action in the …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… office districts in this area, including parts of Midtown East, are still more than 10% below their pre-pandemic market … not to be in the city’s major office districts of Midtown East, Midtown West or the Financial District. Instead, areas …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal Reports were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… Governor Cuomo and the Legislature deserve credit for adopting a timely budget. Still, it is unfortunate … Governor Cuomo and the Legislature deserve credit for adopting a timely budget …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … Implement procedures to ensure transportation aid is applied for in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateAccounts Payable Advisory No. 15
Voucher Authorizers
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 5
… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes … to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. … For information on how to process payments to the USPS and related postal services, including specific …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageState Comptroller DiNapoli Releases State Audits
… however, concluded that CUNY’s processes and controls did not adequately restrict CUNYfirst users’ access to ensure … Reimbursable Cost Manual (2015-S-60) For the year ended Dec. 31, 2014, The ARC of Ulster Greene generally complied … costs charged to the programs that did not comply with SED’s requirements for reimbursement. New …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsRensselaer County – Public Health Department Receipts (2013M-18)
… provides various services including public safety, public health, social services, and public works. For the fiscal … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… (for October to December) will be available in January. Table Monthly Local Sales Tax Collections by County and Region …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberAccounts Payable Advisory No. 72
… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for … reporting and interest payment calculations. Guidance is also provided for land acquisitions completed without …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… used competitive methods to obtain and renovate temporary courthouse space. Key Findings County officials: Paid more … liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Norwich City School District - Fund Balance Management (2018M-198)
… Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … Determine whether District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Eastport-South Manor Central School District – Building Safety (2020M-18)
… building systems. Ensure that a visual building inspection is performed in any years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Chautauqua Lake Central School District – Procurement (2024M-3)
… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings District officials did not procure fuel in compliance with the District’s policies. When District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Accounts Payable Advisory No. 11
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Card Changes have been updated with the following …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankState Comptroller DiNapoli Releases School District Audit
… the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors determined the district could … $49,448 by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to a local gas station. The erroneous payments …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit