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Taxes – 2023 Financial Condition Report
… earned income and child tax credits. Personal income tax (PIT) collections declined by 16.8 percent due, in part, to … LLCs, and partnerships) rather than imposing the PIT on individual members of the business. PTET collections … Income Tax Personal income tax collections: Made up 52.6 percent of New York State’s tax collections in SFY 2022-23. …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… York City Police Department (NYPD) and the New York State Liquor Authority (SLA) had effectively addressed noise …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followDiNapoli Announces State Contract and Payment Actions for April 2017
… announced today his office approved 903 contracts valued at $1.23 billion and approved nearly 4.2 million payments … rejected 168 contracts and related transactions valued at $24.76 billion and nearly 5,900 payments valued at nearly $8.1 million due to concerns about fraud, waste or …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… follow. Department Operations: Personal Service (PS): PS – Regular PS – Temporary Service PS – Holiday/Overtime Compensation …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, issued … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the … implemented guidelines on how and when boiler inspection penalties may be waived, and implemented a new system that …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCompliance With School Safety Planning Requirements (Follow-Up)
To determine the extent of implementation of the 19 recommendations included in our initial audit report Compliance With School Safety Planning Requirements Report 2018N2
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Pollinator Protection Plan (Plan) to address the high loss of pollinators in the State. According to the Plan, the loss of managed honey bee colonies in the State exceeded 50% … sale of nucs and queens as well as all those requested for transport for the 5-year period ending December 2021. …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followSteuben County – Safeguarding Computerized Data (2025M-96)
… [read complete report – pdf] Audit Objective Did Steuben County (County) officials limit and monitor access to and properly … data in the finance and personnel departments and County Clerk’s office? Audit Period January 1, 2023 – July … Did Steuben County County officials limit and monitor access to and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Opinion 90-45
… is in reply to your letter requesting our opinion on the propriety of a proposed resolution to standardize on a … board. Nonetheless, while we will not comment on the propriety of the specific proposed resolution, we have … Concerning the propriety of a proposed resolution to standardize on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 2005-7
… a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water Supply … MUNICIPAL LAW §99-t; TOWN LAW §198(3)(b); ENVIRONMENTAL CONSERVATION LAW §15-1501: (1) A town may enter into an … The town should contact the Department of Environmental Conservation to obtain information about any required permits …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Medicaid Program Oversight of Managed LongTerm Care Member Eligibility Report 2020S52
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… began. DiNapoli’s investigations have led to more than 150 arrests and more than $50 million in restitutions since 2011. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsDiNapoli: Local Sales Tax Revenue Growing Slowly
… in New York state grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in … growing by 4.8 percent, or $152 million. This accounted for nearly 90 percent of local sales tax growth in the state … number of tax rate increases, growth in sales tax revenue for the North Country (7.6 percent) topped all regions of the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Wall Street bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the … an estimate State Comptroller Thomas P. DiNapoli released today. “The securities industry rewarded employees who … especially overseas, and equity underwriting had a record year. DiNapoli’s office estimates that the bonus pool …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordIX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund … of the receiving fund). These transactions are referred to as "Source 9" transactions which denote that the transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsState Police Bulletin No. SP-248
… Purpose: The purpose of this bulletin is to notify agencies of an automatic increase in union dues for employees represented by the Police Benevolent … The purpose of this bulletin is to notify agencies of an automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-248-police-benevolent-association-pba-new-york-state-troopers-inc-duesUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… Key Findings Department officials and the Executive Chamber have made limited progress in addressing the issues … Governor, the members of his staff within the Executive Chamber, and the members of the New York State Interagency …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followMedicaid Program – Oversight of Clinical Trials
… studies that evaluate the safety and effectiveness of medical care. New York’s Medicaid program generally does not … the investigational treatment, such as laboratory tests or medical imaging. The Social Security Act requires state … responsible for the trial. States must use a streamlined form that captures reference information about the clinical …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/medicaid-program-oversight-clinical-trialsTown of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the … expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18