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Opinion 93-9
… Association (disposition of interest on investment of tax moneys); (need to be member of association to receive … ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer firemen and their … assistance to enable college or community college attendance by, among others, individuals receiving various …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 91-49
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) COUNTIES -- Powers … by a simple majority of the county legislative body. You have advised us that the county owns fee simple title to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Wage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … reimburse employers for their wage subsidy costs (i.e., cost of the wages and fringe benefits paid to … with 13 organizations. Key Finding Department officials have made significant progress in addressing the problems we …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted appropriate procurements, … Key Findings We found that DMNA did not follow, or did not have the documentation to support it followed, State … addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the procurement of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOpinion 90-38
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway … the highway for access is a continuing one. Therefore, we have concluded that if at any time that requirement is not …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… rate in 42 years. The city's economy is also benefiting from record tourism, rising property values, high consumer … could be used to narrow the projected gaps. However, there are risks that the city may need to address during the … https://osc.state.ny.us/osdc/report-9-2019.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadState Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: State Education Department (SED): The Child … (2016-S-22) Auditors identified $16,699 in costs charged to the preschool special education programs that did not … auditors identified $13,201 in costs that were charged to the preschool special education programs that did not …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsAkron Fire Department – Financial Activities (2014M-196)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Adirondack Central School District – Information Technology (2022M-61)
… technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … District officials did not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control … service provider was paid $526,500 but officials did not have a written service level agreement (SLA) to clearly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… allowable, supported, and program related. To qualify for reimbursement, ICL’s invoices/expenses must comply with DHS’ … and DHS staff members to ensure that they are aware of the reimbursement requirements. … To determine whether the New …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteDiNapoli: Read Fine Print on Your Holiday Gift Cards
… cards during the holiday season increasing in popularity, New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print for details about fees and expiration dates. Even as some … the card with the retailer. It could help to get a replacement card if it is lost and could also help recover …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsState Agencies Bulletin No. 2066
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … 04/07/2022 03/31/2022 Eligibility Criteria Employees who have received or currently receive CCP on or after 03/28/2019 … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of … Thomas P. DiNapoli. Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city … corporate taxes, debt service savings from lower interest rates and a deferral of labor costs to FY 2022, but the city will have to overcome major fiscal challenges in the years ahead as it recovers from the COVID-19 pandemic, …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingSUNY Bulletin No. SU-342.1
… No. SU-342 Purpose The purpose of this bulletin is to inform agencies of the implementation of Paid Parental … employees in BU08 cannot utilize this leave until they have been on the payroll for at least six months. For … has no professional obligation such as over the summer (i.e., it cannot be partially used at the end of a spring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3421-suny-paid-parental-leave-fullState Agencies Bulletin No. 1924
… Code RGS and a date range that exceeded the number of days reported, the system will calculate the adjustment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of … Key Findings While the Board evaluated projects prior to their approval, Board members should improve TCIDA’s … IDA officials agreed with our findings and indicated they have begun to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its … to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included expenses claimed on …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1659
… Purpose To inform Agencies of the suspension of the Federal exclusion … expense reimbursements Affected Employees Employees who have moving expenses paid or reimbursed through the Statewide … This query will identify all employees who have a TMV (Taxable Moving Expense) row on the Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018