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Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. The Department … on behalf of the State by the Office of General Services, for fleet management and repair services, administered by the … of authorized private repair shops across the State for routine maintenance, repairs, roadside assistance, and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… designer handbags, jewelry, home utilities, work on his property and vacations. He was the longest-serving town …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … powers, the following guidance should be considered: As a best practice, the governing board may provide the claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Marie Pense … for services under these programs come from private pay and the New York City Department of Education (DOE). DOE … 2015, we identified $152,967 in reported costs that did not comply with the requirements in the RCM and recommend …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller is exempt from the tax or does not pay, in which case the … of residential real property when the consideration is $1 million or more and is often referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followEfforts to Collect Delinquent Taxes
… that was provided by the Department through April 15, 2021. About the Program The Department’s mission is to … delinquent taxpayers and/or identify potential sources of payment. In addition to pursuing collection of delinquent … at least one warrant in the prior 12 months. The March 2021 lists for individuals and businesses totaled almost $316 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Fish of Halfmoon, N.Y. has been charged with grand larceny for allegedly stealing nearly $13,000 of her deceased … her mother’s death to divert her pension payments to pay for ride share services, food deliveries and housing … Fish of Halfmoon NY has been charged with grand larceny for allegedly stealing nearly $13000 of her deceased mothers …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… New York State Comptroller Thomas P. DiNapoli today applauded … today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — in which it held …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing … charged with grand larceny. “Mr. Glinski allegedly tried to capitalize on his mother’s death by pocketing pension … should have stopped, but the New York State and Local Retirement System was not notified of her death until July …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherOpinion 99-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … legal education ("CLE") requirements for attorneys in New York State. The tuition charge would be in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 90-36
… checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated check … Hun, at 260) and the agent wrote in pencil on the checks when they were severally to be presented for payment. In … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or … since the exception in section 802(1)(b) applies only when a municipal officer or employee has an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… agency Finance Office staff, and Office of the State Comptroller. The mandatory fields on the header level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsVendRep System Contract Search
… contracts submitted by your State contracting entity or group after April 1, 2012, display as “in progress, approved … Comptroller by members of their established Business Unit group. Department ID Search for contracts by Department ID …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchOpinion 88-53
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … §§302(9)(d), 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a … for sick leave, or accumulated vacation credit, or any form of termination pay : provided, however, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 92-14
… Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City of New York, 1952), the court stated that: These six subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-1
… department employees which, among other things, provides for the employees to receive a certain number of sick, … or by necessary implication, or which are provided for in a collective bargaining agreement (see 1987 Opns St … from service for other than his or her scheduled salary entitlement. The court also rejected the employee's …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… and therefore more expensive than others. When a patient is designated to a lower (and therefore less costly) … of overpayments from the sample that was reviewed, there is high risk that Medicaid overpaid many other inpatient …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsState Comptroller DiNapoli Releases State Audits
… have been issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance … (2015-F-28) An initial audit issued in May 2014 found that HRA applied a fair and consistent assessment process when … changes were necessary to reduce the number of overturned HRA determinations and costly, and in some cases unnecessary, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Real Property Tax Cap Information - Glossary
… amount local governments are permitted to increase their real property tax levies. Either two percent or inflation, … a local law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular … determination of “quantity change.” Never negative. … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary