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Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation. … Fuels subject to PBT include motor fuel and highway diesel motor fuel, among others. Effective January 1, 2020, … when motor fuel is first produced or imported or when diesel fuel is first sold or used in the State. Effective …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… tax receipts met or exceeded 2019 pre-pandemic levels for the same period. Some of the regions with the strongest … and the Capital District (15.4%). Sales tax receipts for New York City totaled $2.1 billion in the third quarter, … as the re-opening or increased permitted occupancy of more indoor venues such as restaurants, theaters and sports …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… state has appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of … criminal responsibility as an adult from 16- to 18-years-old. The law was phased in over two years. As a result, most 16- and 17-year-old offenders are now adjudicated through procedures …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … delivery to vulnerable populations.” “The fact that after decades of the work, the prompt contracting problem has …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority – … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… FIGURE 1 – Unemployment and Labor Force Participation Rates for Workers Aged 16 to 24 by Geography Unemployment … with lower skill requirements. Leisure and hospitality and retail trade are two such service industries that were also … Order 22, which aims to place low-income residents in industrial and construction careers with the support of a …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingNew York City’s Uneven Recovery: Mothers in the Workforce
… pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the … Enterprises (M/WBE), women-owned firms lag those owned by men in terms of number and value of registered contracts with … In the City, 45 percent of Black households were led by a woman with no spouse. Outlook Mothers in New York City are …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceHuman Resource Practices (Follow-Up)
… information provided by Upstate, it serves approximately 1.8 million people and is Central New York’s largest … officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment applications and … 2015 through June 24, 2019. Overall, we found insufficient HR monitoring and oversight, as well as inadequate or poorly …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followTown of Delhi - Highway Department Leave Records (2020M-53)
… from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in … We encourage the Board to make the CAP available for public review in the Town Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135DiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … in assessing progress. Additionally, the agency needs to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former … Misconduct (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to … seven years, Ms. Pierce allegedly falsified records to make it look like she worked more hours than she actually did …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCompliance With School Safety Planning Requirements (Follow-Up)
… (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act was …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followRochester City School District – Budget Review (B20-2-1)
… cost-savings and avoidance measures, including personnel layoffs, recently implemented by the Superintendent and Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1DiNapoli: Federal Programs Bridge Gap in Broadband Access
… The number of New Yorkers earning less than $20000 with a broadband subscription rose from 64 to 76 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessState Comptroller DiNapoli Releases Municipal Audits
… activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … years 2015 through 2021. Town of Seneca Falls – Credit Card and Travel Expenditures Audit Follow Up (Seneca County) … Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not … of Civil Service (Civil Service) has contracted with CVS Health to administer the prescription drug program. From … To determine whether CVS Health paid pharmacy claims for Empire Plan members who …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleCompliance With Executive Order 95 (Open Data) (Follow-Up)
… easily usable. We found OGS had taken steps to meet the requirements of EO 95; however, certain aspects of the order …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-follow