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Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … Our Office examined refunds processed by the Department of Taxation and Finance during the period January 1, 2018 … and prevent erroneous credits and refunds. … The objective of our examination was to determine whether tax refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … and complete leave requests, documenting the type of leave being used, to be approved by the Director. … Baldwinsville …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-25615-Day Prompt Payments for Small Businesses
… you must complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments … the time of the payment. To certify: Log in to the Vendor Self-Service Portal Select the “Self-certify as a NYS Prompt Pay Small Business” link Follow …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfOneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfCayuga County – Court and Trust Funds (2024-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cayuga-county-2024-CT-5.pdfOther Bulletin No. 48
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2019 SCF CSEA 2% Salary Increase and provide … Fund’s Board Resolution 2017-12 authorizes the Memorandum of Agreement between the State University Construction Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilOpinion 2005-6
… on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, ARTICLE XI, §3; GENERAL MUNICIPAL LAW §95; TOWN LAW §130: A … to the private entity (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; Schulz v Warren County , 179 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6June 2002: Advance Refunding Bonds
… refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather … the call date or maturity date of the old debt. Why do a debt refunding? A debt refunding is usually done to … do business in New York State). After payment of issuance costs, the proceeds are used by the escrow agent to purchase …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… the $264 due from the member. Hudson Valley wrote off all charges in excess of United’s payment from the patient’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpOpinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-9
… -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE … section. You ask about the disposition of an unclaimed paycheck of a deceased county employee who died intestate. …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Agencies Bulletin No. 1688
… Allowance Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria Background Article 39 of the 2016-2021 DMNA Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1688-2018-uniform-maintenance-allowance-employees-division-military-andComptroller DiNapoli Releases School District Audits
… that the claims auditor properly audits and approves all claims before payment. Auditors found that the claims …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsAccidental Disability – Special 20- and 25-Year Plans
… you have. “Accident” has a specific meaning with NYSLRS disability benefits. We determine whether an incident is an … if you file an application for an accidental disability retirement benefit within one year of the alleged accident. …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityState Agencies Bulletin No. 1609
… Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria Background Article 39 of the 2016-2021 DMNA Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1609-2017-uniform-maintenance-allowance-employees-division-military-and