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DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited strong growth in the last fiscal year but economic growth, particularly employment, is projected to slow,” …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school audits were issued. … New York State Comptroller Thomas P DiNapoli today announced the following school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsNorth Tonawanda City School District – Information Technology (2023M-102)
… network user accounts. Properly manage permissions for 517 user accounts in the student information application … and as a result, District officials lacked preparedness for a cyberattack. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102State Comptroller DiNapoli Releases School District Audits
… $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care alternative for preschool, elementary, middle, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andIndividuals with Disabilities Education Act – Federal Funding and New York
… to children with disabilities and provides federal funding to support that mission (Assistance Listing Number … preliminary budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This … Since January, the City has increased budgeted IDEA funding by $13.5 million, bringing total IDEA revenues to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
There are numerous State statutes which govern how financial transactions are recorded in the SFS and many accounting standards that prescribe financial reporting requirements
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… with the State’s Alcoholic Beverage Control Law (ABC Law) and the related administrative and documentation … audit focused on compliance with certain provisions of the ABC Law and related rules and regulations at the State level. … consumption and respect for and obedience to law. The ABC Law gives the Authority the power to issue licenses and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported and properly approved. The former supervisor received 13 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain … To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About Kids …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… Newborn Capitation Payment” (commonly referred to as a kick payment) for the inpatient birthing costs of each … Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn weighing less than … 2.64 pounds). The supplemental low birth weight kick payments are intended to cover the high cost of care …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… LIABILITIES AND FUND BALANCES Liabilities: Accounts payable 3,408,680 129,975 190,548 1,104,632 1,074,831 … 5,908,666 Due to other funds 25,369 25,369 Payable to other governments 94,074 . . . 94,074 Deferred … assets. 2,994,691 Long-term liabilities, including bonds payable, are not due and payable in the current period and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… for local governments and school districts like road salt, fuel, vehicles, heavy equipment, food, furniture, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesEmployee Incentive and Bonus Payments
… Included therein was $50,011 for purported administrative services that were unrelated to productivity (upon which … increase in the incentive rates applied for each doctor. However, because the amounts in question were …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Local Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively strong, according to report released … Collections across the state, totaling $18.3 billion in 2019, grew by $815 million or 4.7 percent, from the … Overall growth in local sales tax collections statewide in 2019 was …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… complete report – pdf] Audit Objective Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 – June 30, 2025 Understanding the Audit Area A fire district’s treasurer should record and report financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Comptroller DiNapoli Releases School District Audits
… included on the inventory list and could not be located. Richfield Springs Central School District – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Jump for Third Year
… the third year in a row, according to a report released today by State Comptroller Thomas P. DiNapoli. Collections … for the third year in a row according to a report released today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-year