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Sales Tax Vendor Registration Practices (Follow-Up)

… Tax Law (Law) impose a tax on sales of tangible personal property and certain services, with some exemptions, and …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-follow

DiNapoli: Medicaid Redesign Presents Opportunities and Risks

… said. “A federal waiver may bring as much as $8 billion in additional aid as an incentive to drive further reforms. … However, failure to meet key benchmarks would result in a loss of significant potential federal funding. That … state to increase its own spending on the program or rein in Medicaid costs in ways that have been largely avoided in …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risks

City of Lockport – Budget Review (B22-1-8)

… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8

Responsible Workforce Management Policy and Principles

The New York State Common Retirement Fund believes that workforce management best practices prioritize the protection of health, safety, fair compensation, reasonable benefits and rights of companies'' workers.

https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-workforce-management-policy.pdf

DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program

… calculating credits for Length of Service Awards Programs (LOSAP) and as a result local volunteers may be shortchanged … today by New York State Comptroller Thomas P. DiNapoli. LOSAP is a pension-like benefit program established by …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-program

Office Real Estate in New York City: A Review of Market Valuation Shifts

The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdf

DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits

… $325,000 while incarcerated during the audit period. In New York state, counties provide social welfare benefits to … ensure they provide appropriate DSS officials with timely daily inmate admission reports and daily inmate master …

https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefits

Aid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program

This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdf

DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements

… to ensure rechargeable batteries are recycled as required by law to protect the environment and public safety, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “We use … government financial records, track state contracts, and find commonly requested data. … The state Department of …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirements

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not … they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Internal Controls Over Selected Financial Operations

… areas of revenues, payroll, procurement and procurement card expenditures, asset management, and travel expenses to … current and one former – SLA did not reconcile six travel card charges totaling $708 for the purchase of train … accurate receipt of information about outstanding travel card charges. Take appropriate follow-up action on …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations

City of Newburgh – Budget Review (B22-6-10)

New York Office of the State Comptroller City of Newburgh Budget Review 2022

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… issue of outstanding bonds. Among the requirements imposed by the Local Finance Law ( Sections 90.00 and 90.10 ) is that … the terms and conditions of all notes and bonds sold by certain public authorities at p …

https://www.osc.ny.gov/debt/approvals