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DiNapoli: Local Sales Tax Collections Jump for Third Year
… in sales tax collections in each of the last three years, with the exception of the Finger Lakes (which slowed from 4.9 … climbing 5.1 percent in 2018, having been the only region with a decline in collections (-0.9 percent) in 2016. New … Madison (-0.7 percent) counties. All but one of the cities with their own sales tax experienced an increase in …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearOpinion 89-37
… collateral loan broker must file a registration statement with the State Comptroller in order to carry on the business. … Law. The role of the State Comptroller in connection with collateral loan brokers (i.e. "pawnbrokers") is a … collateral loan brokers must file a registration statement with the State Comptroller as a condition precedent to …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Comptroller DiNapoli Releases Municipal Audits
… executive director was generally compensated in accordance with adopted policy, the board did not periodically compare the executive director’s compensation with what it had authorized, or monitor the executive … the former director agreed to terminate her employment with the county and pay restitution, and was sentenced to a …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… did not have an evacuation plan on file that complied with the fire code. In addition, 54 buildings (56 percent) … approve all fire plans and evacuation plans in accordance with the fire code; Keep documented evidence detailing when … the required number of drills are conducted in accordance with the fire code and maintain documented evidence of these …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… statements and other reports which present fairly and with full disclosure the financial position and results of operations of the state of New York, in conformance with generally accepted accounting principles (GAAP). Lastly, … make it possible to determine and demonstrate compliance with finance-related legal and contractual provisions to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… (Notice)—of a mass layoff, relocation, or employment loss, with some exceptions. This advance notice protects … training programs. Employers must also file a Notice with DOL, which prompts DOL staff to offer Rapid Response … whether it was effectively overseeing employer compliance with the Act. The audit covered WARN Notices received by DOL …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… a $24,632.84 check issued by the New York State 529 College Savings Program and 24 payroll checks, while working … savings meant to help their granddaughter pay her college tuition,” DiNapoli said. “New York’s 529 program … Corporation, oversees and administers New York’s 529 College Savings Program, a vital program to promote savings …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksRestrictions on Consecutive Hours of Work for Nurses
… Background The Department of Labor (Department) is charged with protecting workers in New York State. Section 167 of the … employers violated the Law, they may file a complaint with the Department’s Division of Labor Standards (Division). … complaints against employers to determine compliance with the Law. Between January 1, 2015 and May 23, 2017, the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesPSCH, Inc.
… June 30, 2013. Background OMH entered into a contract with PSCH to provide services and housing to persons with mental disabilities and substance abuse. Contract … found that $152,680 (10 percent) in costs did not comply with the terms and conditions of the contract. These include: …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incDual Employment
… accepting a second job. Second jobs may not interfere with the employee's primary job responsibilities nor … allowed these employees to circumvent controls, sometimes with management's knowledge. In most cases, due to poor … jobs for many years, it is possible that costs associated with these abuses may be significantly higher. Since we …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… counseling and behavioral therapies for people diagnosed with an opioid use disorder. The State maintains a database … guidance encourages Treatment Programs to coordinate care with patients’ other prescribers of controlled substances. We … not check I-STOP and, where authorized, coordinate care with other prescribers – auditors noted 493 of the 18,786 …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followSelect Financial Management Practices at the Office of Transportation and Parking Operations
… is allocated to Stony Brook’s TPO. Expenditures associated with these general fees are paid from Income Fund … all IFR deficits are to be resolved within one year (with the exception of Service Center IFR accounts, where … operations. Three of TPO’s 21 IFR accounts have operated with a cash deficit balance for at least four consecutive …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… a medical error introduced during surgery by a physician with a history of negligence unknown to the patient. Pursuant … access to health care information. PHL charged the PSC with developing a system for the voluntary reporting of … The Department is responsible for monitoring compliance with applicable federal and State laws and regulations and, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followState Agencies Bulletin No. 2372
… maintaining correct rates. Affected Employees: Employees with deductions for employee housing and/or meals using … OSC has created Control-D report NBEN725 (Employees with Maintenance Deductions) to identify employees in each … Agency Actions: Agencies are required to become familiar with IRS regulations on employer provided lodging, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsComptroller DiNapoli Releases Municipal Audits
… budget are reasonable. The town’s proposed budget complies with the property tax levy limit. Town of Elmira – Audit … proposed real property tax levy is not in compliance with its tax levy limit and the council has not adopted a … cap override or make cuts to the budget, it will be left with an unbalanced 2017 budget that will not have sufficient …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… today announced that Fortune 500 fast food companies Wendy’s and YUM! Brands, the parent company of Kentucky Fried … and territories. Wendy’s is the third largest quick-service hamburger chain in the world, with more than 6,500 … independent monitoring of their compliance. 2014 - Dollar Tree, Dillard’s and Guess? Inc. agreed to increase …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… prevent fraud or misappropriation of funds, comply with reporting requirements and maintain public trust. … a complete and accurate checkbook register (register) with sufficient detail such as transaction dates, types or … records and reporting. District officials generally agreed with our recommendations and their response is included in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Releases Municipal Audits
… prepare monthly bank reconciliations, provide the board with complete and accurate monthly financial reports or file accurate or timely annual financial reports with the Office of the State Comptroller. Town officials made purchases without complying with competitive bidding requirements. In addition, town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… not always ensure that purchases were made in compliance with district requirements. District officials made 40 … committee, adequately supported and in compliance with district requirements, except for one payment for $100 … adopted a budget of $25,970,996 which is consistent with expenditures for the past three years. However, as a …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-audits