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NY Received More From Washington Than It Sent Due to Federal Relief
… “The response to the dire economic conditions brought on by the pandemic boosted federal aid for New York and all … except for excise taxes, where New York ranks last. On a per capita basis, individual income taxes represent the … than the national average of $7,834. New York ranked first on per capita corporate income taxes at $1,976, $701 higher …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefStillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees received only the salaries and benefits to which they were entitled for the period July 1, 2015 through January 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104McLean Fire District - Financial Operations (2017M-296)
… filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials … to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Accounts Payable Advisory No. 58
… (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, agencies should use the invoice number on a supplier’s invoice when preparing the voucher. Agencies must include only one invoice on a voucher to facilitate the SFS functionality that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsCity of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activities for the period January 1, 2013 through June 23, 2014. Background …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over compensation-related payments for the period July 1, 2014 through February 22, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory it rents through a cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryNyack Union Free School District – Reserve Funds (2014M-185)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… nine-member Board of Education. Results of Review Based on our limited procedures, it appears that the Town has made limited progress on implementing corrective action. Of the five audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… issued today by State Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than in nearly every other state for … taken important steps to reduce heroin and opioid abuse, the costs associated with this epidemic are growing and the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDistressed Provider Assistance Account
… Part ZZ of Chapter 56 of the Laws of 2020 requires OSC to do the following: By April 15, 2020, OSC must determine how … withheld from each county outside of New York City, based on their total sales tax collections as a percentage of … Part RR of Chapter 57 of the Laws of 2022 requires OSC to do the following: In SFY 2022-23 through 2024-25, OSC is …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountOpinion 89-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli Announces State Contract & Payment Actions for December
… million due to fraud, waste and other improprieties. As the state’s chief financial officer, DiNapoli’s office … This independent review ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. The Comptroller’s office …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli Finds Slow Property Tax Growth for Local Governments
… levy growth has slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. … suggest an improving economy, property tax growth is slow and the pressure remains on local governments to do …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127