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Opinion 91-54
… 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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a village may not, by local law, impose such a tax. It is well settled that the power to assess and collect taxes is …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Tax Check-off Funds
… (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-fundsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… January 1, 2019 through December 31, 2019 and select expenses from 2020. About the Program Homeless shelters … its oversight of contracts and services, and ensure that expenses are allowable and supported, the Office follows its … support these costs, and cost allocation requirements for expenses related to multiple contracts. The contract requires …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… and Extended Producer Responsibility Waste Reduction Unit, is responsible for implementation of laws regarding product … batteries’ impact on the environment; however, it only covers the collection and recycling of rechargeable … in its program, but of the 30 we tested, 33% did not have the required signage. Further testing found at least …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followState Comptroller DiNapoli Releases Municipal & School Audits
… ledger, subsidiary revenue and expenditure ledgers or cash receipts and disbursements journals to properly track … account for payroll-related liabilities, maintain proper cash control accounts and reconcile the town’s bank accounts. …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 97-21
… 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 The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of …
https://www.osc.ny.gov/legal-opinions/opinion-97-21IX.7.E Disaster Assistance – IX. Federal Grants
… Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the … reclassification. DOB will also establish the funds distribution rules for the project. SFS will complete the … Disaster Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Wells Fargo shareholders urging them to support his call for the bank to provide a report detailing the company's … portfolio of public and private equities, fixed income, real estate and alternative instruments. … New York State …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit corporation that operates under the Downtown …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… first case was identified, COVID-19 infection and death rates among New York State nursing home residents soared. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… managed care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices face possible … those efforts, however, we identified certain weaknesses in the Department’s and MCOs’ processes that, if properly …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersComptroller DiNapoli: Positive Financial Indicators in Middletown
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the … economic base and experience a substantial increase in population. City officials have helped cultivate this … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… process to focus on the areas with the greatest risk of fraud. In examinations of UBF and SBF, auditors found both …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightFuture Forward Internship Academy
… and goals, analyzing needs and solutions, devising strategies, driving change, and facilitating stakeholder …
https://www.osc.ny.gov/jobs/internsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement … on a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S* ). (This document can either be … the employee’s certification. * Agencies may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationComptroller DiNapoli Releases School Audits
… and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, … is a more cost-effective means to provide the services in-house that are currently being provided on a contract … that the significant revenue and expenditure projections in the revised tentative budget are reasonable. The …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… (Department) adequately ensures automotive service, sales, and salvage facilities are registered, and follows up on … complaints and takes enforcement action as necessary for violations. The audit covers the period January 1, 2014 … April 21, 2017. Background The Department is responsible for administering motor vehicle laws to promote highway …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesComptroller DiNapoli Releases Municipal Audits
… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… efforts to communicate and coordinate noise mitigation strategies and tactics with each other were limited. Also, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsOpinion 97-1
… 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 things, there have been subsequent court cases or statutory amendments that … LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1