Search
Efforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making adequate efforts, in accordance with … To determine if the Department of Taxation and Finance is making adequate efforts …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… education of special needs children, and private case services. Payments for services under these programs …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualEfforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (Report 2019-S-61 ). About the Program The Department of Taxation and Finance’s (Department) mission is to … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… fleet management and repair services, administered by the Contractor. The Contractor provides a network of authorized private repair … maintenance, repairs, roadside assistance, and towing. The Contractor is required to negotiate costs with the private …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… her personal use, including cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was … north of New York City. The office employs more than 200 assistant district attorneys, criminal investigators and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-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 … New York State Comptroller Thomas P DiNapoli today applauded …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 90-36
… on October 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax … a service charge on checks returned for insufficient funds. That payment of taxes by check was within the … at a future date, with the implication being that funds are not yet available ( Azzarello v Richards , 198 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited … , is of particular relevance in this instance. In that case, the court set aside a town board decision to grant a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 99-9
… for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and Expenditures … expenses - continuing legal education tuition for municipal attorney) PUBLIC OFFICERS AND EMPLOYEES -- … Training Schools (continuing legal education tuition for municipal attorney) -- Compensation (continuing legal …
https://www.osc.ny.gov/legal-opinions/opinion-99-9VendRep System Contract Search
… contracts to display per page by selecting "25", "50" or "100" Listing of search results which can be sorted by …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… for employees whose official station is the same as their residence in PAYSR, in which case the EDA must enter the word “Residence.” This is to prevent an employee’s address from … is the employee’s residential address, enter the word “ Residence ” in this field. Zip/Postal Enter the five digit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… were exposed to apartment units with immediately hazardous violations despite preclearance and inspection … Department of Housing Preservation and Development (HPD) hazardous violations. In three of the five cases, there was … rent was greater than the rent for comparable units in the area, on average by $525, with one approved monthly rent …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsOpinion 88-53
… this provision are relevant to this inquiry. In Hoffman v New York State Policemen's and Firemen's Retirement … vacations were includable in final average salary. In Hoffman , supra , a town employee worked 54 vacation days … vacation credit" under section 302(9)(d). The court in Hoffman , supra , noted that the only difference between that …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 89-1
… the time of their separation from the service, or in the case of death in service, to be paid to their beneficiaries . … vacation time, and, that the dismissed employee in that case failed to establish the existence of a statute, … such a disadvantageous position' as the employee in Clift [citation omitted]. In sum, we perceive no basis in the case …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… resides in Lake Ariel, Pennsylvania, was arraigned in Nassau County District Court. “Thanks to our joint efforts with law … read the two audit reports, visit: http://www.osc.state.ny.us/audits/allaudits/093013/12s11.pdf and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudReal Property Tax Cap Information - Glossary
… government operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as … from a public project. These taxes are included under the tax cap. Fees based on use of goods and services (such as … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… purchase snowmobiles and trailers using the organization’s funds while registering the vehicles to himself. Daley used some of the stolen funds to make at least one deposit on a snowmobile for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofit