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Town of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did … fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to … Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 … decline, amounting to $196 million in lost revenues for a single month. One major influence is consumers’ online …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
Local government sales tax collections in New York state totaled $55 billion in the first quarter of 2023 an increase of 71 or nearly $369 million compared to the same threemonth period last year according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterOpinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Comptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0General Resources
Online resources for state agencies researching a propsective vendor
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Effectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information Technology Transformation ( 2015-S-2 ). …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followUnified Court System Bulletin No. UCS-103
… Purpose To explain processing of the Prepaid Legal Service Benefit … was not applied in October. The benefit will be applied to all employees in the specified bargaining unit whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Otego-Unadilla Central School District – Financial Condition (2013M-84)
… of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by the Board … year were $21.2 million. Key Finding Although the Board and District management believed they were effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… to an agreement with Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds totaling $4.2 billion. Another … refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the state … “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsBolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… for April was modest for the third straight month and mostly driven by New York City,” DiNapoli said. “Over … $29.5 million, compared to the same time last year. County and city collections in the rest of the state totaled $871 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year2022 Women’s History Month Celebration
… Watch a replay of the event. Select the Play icon below to get started. Comptroller DiNapoli’s Gender Pay Gap Report In … women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of $8,821. New York ranked … New York’s women take home more dollars relative to men than in most other states. “March is Women’s History …
https://www.osc.ny.gov/events/2022-womens-history-monthVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Cortlandville – Fuel Purchases (2012M-171)
… 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board … The Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is … an elected five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 fiscal … a $1.5 million grant based on the original project scope and design. At the conclusion of our audit fieldwork, they …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… of 5.7%, or $40.7 million, from a year earlier. County and city collections in the rest of the state totaled $805 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and the amounts are based on estimates of what …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year