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Sales Tax Vendor Registration Practices (Follow-Up)
… these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to … a sales tax has not been paid. The Department may deny a COA in some circumstances, such as when a vendor submits an … penalties on vendors that make taxable sales without a COA. The State share of sales and use tax collections is the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followComptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… July 31, 2014, totaling $274,920.16. This case is the latest joint investigation under the Operation Integrity … in restitution. Eletz was sentenced today by the Honorable Judge Peter A. Lynch in Albany County Court to 5 months in …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsCity of Yonkers – Budget Review (B20-6-4)
… in the City’s proposed budget for the 2020-21 fiscal year are reasonable. Background The City of Yonkers is … of at least $22.5 million. The District has appropriated $12.7 million of projected unassigned fund balance at the end … at year end, the District could have an additional $12.7 million budget gap. The District’s budget request …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… than initial projections and $522.2 million below the latest projections released in February. State spending … lower than initial projections, but $41.3 million over the latest revised estimates; Local assistance spending through … State Fiscal Year 2015-16 , or go to: http://www.osc.state.ny.us/reports/budget/2016/year_end_fy2015-16.pdf Since …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesUnified Court System Bulletin No. UCS-348
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Schedule. If an employee appears on this report but is due a salary increase, the agency must submit the appropriate … Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave (Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryNYC Budget Benefiting From Strong Tax Collections
… and benefits from the citywide savings program, according to a report released today by State Comptroller Thomas P. DiNapoli. The surplus money will be used to balance the FY 2019 budget. "The city’s economy is strong … than those projected by the city in February, largely due to higher agency spending. City agencies have identified …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… Gulnick Jr. found no evidence of any crimes committed by Gulnick while he served in his government role, but did … county procedures that could leave it vulnerable to fraud, State Comptroller Thomas P. DiNapoli said today. “A thorough … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Unified Court System Bulletin No. UCS-320
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Schedule. If an employee appears on this report but is due a salary increase, the agency must submit the appropriate … Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave (Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryState Comptroller DiNapoli Releases Audits
… history of failing grades and/or tests and quizzes missing from their training files. Auditors also found: train …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsMalone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are entitled. … Malone Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … Key Finding District officials did not seek competition for professional services from four of the 12 professional … policy to be sure it sets forth the expectations for the procurement of professional services. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139XI-A.8 Payment Tolerances – XI-A. Purchasing
… purchased. For example, if a Business Unit is purchasing food products, including milk, and milk is a purchase that … and a separate PO line that references the appropriate food category code for purchase of the additional food products. A reasonable tolerance is applied to purchases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesPerformance of the Excelsior Jobs Program
… 2010 through September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws … four revisions, ESD could not provide evidence from the company justifying the need for the revision – including one company whose 2012 job commitment was reduced from 600 to 363 …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… – pdf] Audit Objective Did Bayport Blue Point Union Free School District (District) officials identify, report and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingTown of Guilford - Justice Court Accountability (2018M-248)
… [read complete report - pdf] Audit Objective Determine whether all money …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248City of Yonkers – Budget Review (B18-6-7)
… and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such as fund … be over budget by as much as $2.5 million based on the 2017-18 fiscal year overtime costs. Firefighting … costs could be over budget by as much as $949,000 based on the 2017-18 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Croton-Harmon Union Free School District - Professional Services (2019M-51)
… if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 … if District officials sought competition for procurement of professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Public Safety – 2023 Financial Condition Report
… Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safety