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City of Lockport - Budget Review (B19-1-7)
… if they retire in 2020. The proposed budget includes a tax levy of $13,044,260 which is the maximum levy that the … impose without the Common Council needing to override the tax levy limit. Key Recommendations City officials should … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfOpinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, … Association of Lakeview may not expend foreign fire insurance tax moneys to pay for an eye care plan, hospital …
https://www.osc.ny.gov/legal-opinions/opinion-91-29City of Yonkers – Budget Review (B6-14-13)
… Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not be … the revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents and amend as …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13DiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Stony Brook University Hospital’s Health Information Management Department … and stop wasting public funds.” Stony Brook University Hospital is a major public academic and regional medical … hiring and promotional practices and to comply with hospital policies; and Properly monitor the SK Inc. contract …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesCompliance With the Clery Act
… (SUNY) 29 State-operated colleges accurately reported crime statistics and published other relevant security and … Act-related guidance and training. The audit covered the crime reporting component for calendar year 2012. Background … Act, which requires colleges and universities to disclose crime statistics and security policies to help the public …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actInspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … pertains to a clear and present danger to vehicle or pedestrian traffic, but with no danger of structural failure. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… employee’s surviving spouse and/or children. The benefit is paid only if an employee’s death is a result of an accidental, on-the-job injury pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … Contamination of State Armories (Report 2019-S-50 ). About the Program The Division of Military and Naval Affairs … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… $1.78 billion. Normal Replacement: Railcars and Buses, $2.75 billion. System Improvements: Accessibility and Signal … meet the loss of congestion pricing revenue, inclusive of $2 billion in federal matching funds for SAS Phase 2. The MTA must work with its federal partners to move …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingCapital One Bank Accounts
… by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of … we identified 15 bank accounts that were established at Capital One Bank and were not on the MTA's list of authorized … by the Metropolitan Transportation Authority MTA at Capital One Bank and to assess the a …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsSexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a workplace free from sexual harassment. Sexual harassment is a form of … The Office of the State Comptroller is committed to …
https://www.osc.ny.gov/sexual-harassment-policyDiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… year. "Local sales tax growth across the state is welcome news, especially for many of our upstate communities that …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… June 30 with an estimated surplus of $4 billion, but needs to be cautious with budgeting going forward amid slowing economic growth and tax collections, according to a report on the city’s financial plan released today by … “While the city’s economy is doing well, there are reasons to be concerned about the future, including a slowing economy …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… years, less than half of the 27 check-off funds this report examines showed disbursements. Of these, only the … agencies administering tax check-off funds are required to report annually to the Legislature, the State Comptroller, … Tax Check-Offs Increase in Number, Disbursements Lag for Most Funds Related Reports 2021 Tax Check-Off Donations Report …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… Development Agencies (IDAs) provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but … business within their communities. “Although the amount of tax breaks IDAs provided to private companies noticeably … state’s 109 active IDAs provided $1.38 billion in total tax exemptions in 2013. These exemptions were partially …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State … totaled almost $1.6 billion, up $235 million from November of last year. Collections for the month were also … to pre-pandemic levels, up 9.2% (or $133 million) from November of 2019. “As has been the case the past several …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-november