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Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… Tax and Motor Fuel Excise Tax, as required by relevant law and regulation. Our audit covered the period January 1, … distribution chain (e.g., at importation into the State or on the first sale or use in the State), depending on the product involved. Fuels subject to PBT include motor …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxRetirement System Membership – State Police Plan
… State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are … begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipAccounts Payable Advisory No. 39
… an eminent domain judgment or an Eminent Domain Procedure Law section 701 award must be processed by the originating …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsState Comptroller DiNapoli Releases Audits
… and technical analysis of incidents/accidents based on data they record. An audit issued in July 2019, found the … to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit issued in 2018 of … of $2.4 million. Additionally, the authority’s contracted law firms were not effective in collecting outstanding …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… and Buffalo Mayor Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. DiNapoli said there is $88,208,650 owed to residents in the city of Buffalo. There is over $265 million owed to residents in Western New York. "My office is trying to …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyComptroller DiNapoli Releases Municipal Audits
… were not always deposited in a timely manner and cash on hand was not properly safeguarded. Orient Fire District – … did not follow tax enforcement procedures prescribed by law. Town of Ticonderoga – Financial Records and Reports … accounting records did not agree with the amounts reported on its 2013 and 2014 annual financial reports. Upper Mohawk …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… Attorney Nicole Manini, of the District Attorney’s Green Zone Trial Bureau, under the supervision of Assistant … and Assistant District Attorney Sasha Pemberton, Green Zone Deputy Bureau Chiefs. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… of Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and taxes, according to an … Schmidt and the Chautauqua County Sheriff’s Office for partnering with my office to hold her accountable.” “This …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Who to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report … Sections 211 or 212 of the Retirement and Social Security Law (RSSL); and Public retirees you have hired as contractors … who have not joined NYSLRS means we will already have it on hand if they choose to join at a later date, saving you …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportSelected Procurement and Contracting Practices
… procurement laws, rules, and regulations. The Education Law grants SUNY increased flexibility in obtaining goods and … compliant, but in other areas – such as the current limits on procurement card transactions – SUNY should consider … actual business practices, which could allow greater focus on higher-cost and higherrisk transactions. We also …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesCollection of Fines Related to Tenant Complaints
… for non-compliance and harassment cases. Our audit focused on complaints that were filed or had outstanding fines … tenants were filed by ORA. Our audit focused on harassment and non-compliance complaints, which are … or conference are heard before an Administrative Law Judge. If owners are found to be in violation, they could …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCity of Olean – Budget Review (B18-1-1)
… reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in … water and sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized … $40,000 in general fund short-term debt that was included on the City’s debt schedule. The City did not implement the …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Creditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which … York City Police Pension Fund Police service transferred from the Metropolitan Transportation Authority Police Pension …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceControls Over Cash Advance Accounts
… June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of cash advance accounts, … discrepancies or report them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsUncollected Penalties
… Purpose To determine if the Department of Agriculture and Markets (Department) effectively pursues … health and safety. The Department conducts inspections of various operations to ensure compliance with the … over 31,000 penalties totaling more than $18.2 million. Of this amount, $10.4 million (57 percent) was collected, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesState Comptroller DiNapoli Releases Municipal Audits
… board also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the … his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims totaling $98,096 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0XII.2 Expenditure Policies – XII. Expenditures
… Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments … Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Amend the Town code water penalty to comply with Town Law. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… and Local Retirement System. “Many government workers are on the front lines battling the coronavirus in their … intended for them. My thanks to Governor Cuomo for acting on my request and taking steps to protect our heroic state … their families in these tough times.” Under the existing law, members of the New York State and Local Employees …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… reflecting the discounted (lower) drug prices. Federal law prohibits duplicate discounts, which occur if manufacturers pay Medicaid rebates on drugs sold at the already-discounted 340B price. … Department excluded drugs from the rebate process based on this list. Effective April 1, 2017, the Department will …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-program