Search
Town of Covington – Tax Collection Remittance (P1-24-24)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0State Agencies Bulletin No. 2297
… the January 1, 2025, Salary Increases for Executive Law Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board Members and Board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2297-january-1-2025-salary-increases-executive-law-section-169-commissionersTown of Middlebury – Tax Collection Remittance (P1-24-25)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213EDSS - Glossary of Terms
… suggested documents will display on the attachments page in the EDSS application. Comments Any additional message the state agency needs to relay to OSC that is not covered in any other field. Dates Start Date The anticipated contract … with Simplified Renewals Multi-Year Term If the term is being amended please refer to “define term”. Define Term …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Administrative Hearings
… Due to the global pandemic, all hearings are currently being conducted virtually using Webex, an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing … or be represented by an attorney licensed to practice law in the state of New York . You must prove you are …
https://www.osc.ny.gov/retirement/members/administrative-hearingsCourt Facilities Aid and Assistance Program
… is ensuring court facility aid and assistance programs are being used for only eligible expenses. The audit covers the … and overseeing the administrative operations of all courts in the Unified Court System (UCS). UCS serves the State’s 62 … for municipalities and local justice courts that assist in the maintenance and improvement of court facilities. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programOpinion 90-39
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (by town on behalf of … special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … but may be implied from the nature of the subject matter being regulated and the purpose and scope of the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Audit of the Tuition Assistance Program at Pratt Institute
… and Regulations (Regulations) when certifying students for State-funded Tuition Assistance Program (TAP) awards. … Corporation: Audit of the Tuition Assistance Program at New York Career Institute (2013-T-1) … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteSelected Aspects of Incident Intake and Investigation
… are investigated fully and timely and are referred to law enforcement when appropriate. The audit covered the … reportable incidents involving persons receiving services in State facilities or provider agencies. The Center … was made. Such errors can result in inaccurate data being publicly reported by the Center. Officials told us they …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationDiNapoli Releases Report on Tax Check-Off Donations
… eligible to receive contributions saw a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal … office in 2014 found that large amounts of money were being collected in various funds but not being spent on the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay … money set aside to build or repair roads and bridges is being used for new capital projects by the state,” DiNapoli … need to act now to shore up the trust fund.” The 1991 law that created DHBTF was narrowly focused to ensure a …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offOpinion 92-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures … approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 98-1
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (contract with … for transportation of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Value Pharmacy, Inc. ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York … in the Second Degree, and a violation of Social Services Law prohibiting the payment of kickbacks related to the … Nicole Maher and Victoria Sepe. The criminal case is being prosecuted by MFCU’s Special Assistant Attorneys …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent … economic regions of the state, with the sharpest decline being in the North Country, which saw a 2.5 percent drop. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town … and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling $82,649 …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… The Nourish New York program (Nourish NY) was created to help the 1-in-10 New Yorkers facing food insecurity and local farmers by … participation was also low in the Southern Tier (28), Mohawk Valley (29), New York City (33), Central New York …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-funding