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Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their borders. These sales tax allocations are made in accordance with statute or pursuant to sharing agreements …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… in our nation. All leaders, particularly the White House, must call out domestic terrorism and white supremacist …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolton Central School District – Fund Balance Management (Warren County) The … operations from 2015-16 through 2017-18. Deposit Central School District – Financial Condition (Broome County) …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Facilities Program Coordinator. Based on the audit, the New York State Joint Commission on Public Ethics found the Downstate employee violated New York State Public Officers Law. In settlement of the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… York City and their major public authorities during the fourth quarter of 2023. The planned sales of $9.11 billion … is for refunding purposes. The anticipated sales in the fourth quarter compare to past planned sales of $3.38 billion … the third quarter of 2023, and $5.65 billion during the fourth quarter of 2022. The State Comptroller’s Office chairs …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases School District Audits
… for non-instructional employees or review the overtime payment calculations. As a result, 20 non-instructional …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … auditor or authorize a separate board of commissioners to audit claims incurred by that board and payable out of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesComptroller DiNapoli Releases Municipal Audits
… more than was necessary. Town of Union Vale – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave … for as many as 93 days after being collected. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… found eight summer recreation registrants did not pay program fees that ranged from $80 to $130 per person totaling … $1,040. In addition, the co-director’s child attended the after-school, soccer and summer recreation programs for free, …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterFinancial Reports
… and Supplementary Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement March 31, 2023 Financial Statement March 31, 2022 Financial Statement March 31, 2021 …
https://www.osc.ny.gov/retirement/resources/financial-reportsDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, $702.2 million higher than financial plan estimates from the Division of Budget (DOB), according to the monthly State Cash Report released by New York State …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital … asset records Disposition of general capital assets Treatment of infrastructure assets Depreciation and modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsCUNY Bulletin No. CU-410
… Purpose To notify agencies of health insurance rate changes. Affected Employees CUNY employees with health insurance coverage Effective Date(s) Effective July 1, … OSC Actions OSC will automatically implement the bi-weekly health insurance rate changes as requested by the City of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-410-city-new-york-health-insurance-rate-changesByron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without always …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … historical trends or other known factors. Review reserves to determine whether the balances restricted are necessary … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53