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Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … remit the tax to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfMedicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdfDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… A report released today found more than one of every 100 resident personal income tax (PIT) filers … is important to closely examine and monitor. Nearly two-thirds of filers who moved out in 2021 retained no New … to places both in and outside the state spiked, with over two in every 100 city residents moving out in 2020. The surge …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycNew York’s Economy and Finances in the COVID-19 Era
… in NYC, 17% While New York State has regained more than one in four of the jobs it lost in March and April, the … cash on hand for business operations, or only enough for two weeks or less. Another 17 percent reported having enough … to four weeks; and 24 percent had cash adequate for one to two months. Looking Ahead Over half of New York State small …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… whether the New York City Police Department (NYPD) and the New York State Liquor Authority (SLA) had effectively … in New York City (NYC). The audit found that the NYPD’s and the SLA’s efforts to communicate and coordinate noise mitigation strategies and tactics with …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … data items on Open Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data … 2021, and as of March 2022 had published three data items (two data sets and one filtered view). Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followDisposal of Electronic Devices
… own; however, OGS' Surplus Unit provides this service for many State agencies. Agencies are required to remove all … prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable … OGS' Surplus Unit does not accept any responsibility for clearing the data from these devices. At the time of our …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… limited progress implementing corrective action. Of the two audit recommendations, one recommendation was partially implemented and one was not implemented. … Village of South Glens Falls Audit …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… in the Bronx were not processed through the HPD/HDC online system, but are handled by the New York City Housing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsState Comptroller DiNapoli Releases Audits
… management consultant is needed, it solicits bids through a Request for Proposals (RFP), and for each proposal, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … data items on Open Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data … 2022, had published 24 data items (10 maps, 11 data sets, two filtered views, and one chart). The last data item was …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… corrective action. Of the five audit recommendations, one recommendation was fully implemented, two recommendations were partially implemented and two recommendations were not implemented. … The purpose of …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… However, we found that 117 of the 152 checks only had one signature instead of the two required signatures. During 2013, the current Treasurer ensured that there were two signatures on checks. The Board established a "best …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Comptroller DiNapoli Releases State Audits
… Cash Advance Accounts (2013-S-52) Auditors found that at one OCFS facility, cash receipts from a small café, which is … there is diminished assurance that the contracts with two personal service contractors for nearly $3.9 million were … of funds to the state. … Auditors found that at one OCFS facility cash receipts from a small café which is …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsDalton-Nunda Central School District – Separation Payments (2015M-142)
… Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142NY Full-Time Equivalent Employees Dashboard
… hours worked. For example, one full-time position is equal to one FTE; two people serving in separate positions each at …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardLehman College – Controls Over Bank Accounts (Follow-Up)
… were either improper (did not comply with CUNY and/or State and City policies and procedures) and/or were … levy dollars that Lehman should have turned over to the State. As of March 2015, these funds totaled over $1 million. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followComptroller DiNapoli Releases Municipal Audits
… corrective action. Of the five audit recommendations, two recommendations were fully implemented, one was partially implemented and two were not implemented. City of Mechanicville – Records and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 2002-12
… in the opinion. MUNICIPAL COOPERATION -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street departments) -- Water (combining two … may be designated as officers and employees of one of the villages. You ask whether a village may combine …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0