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DiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May … month in 2023 of less than 2% growth. Overall, local collections totaled $1.71 billion in May, up $18.4 million … compared to last year. “Modest growth in local sales tax collections could be challenging for local officials trying …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayTupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District District officials to effectively manage the Districts financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Village of Hudson Falls – Information Technology (2025M-10)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… (PPP) is a loan program administered by the U.S. Small Business Administration (SBA) first authorized by Congress in … rent and utility payments. The loan can be forgiven if the business maintains employment levels and meets other … of loans, 2 percent of value). Source: U.S. Small Business Administration Data accessed on March 25, 2021, for …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Medicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… had; $3.1 million in overpayments for claims involving Medicare coverage that eMedNY incorrectly processed; $1.3 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly … their employees to ensure that Recovery Act funds are used for authorized purposes and instances of fraud, waste, and … officials should improve the timekeeping method used for conductors to better ensure they are actually working the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… dealing with the federal government. This number is used for billing purposes, grant award applications, and drawdowns … state agency to the federal government. Billing records for services provided by federal agencies to all state … was reduced, but not always. OSC is notified by TOP late in the day that the offset occurred. The following business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundState Agencies Bulletin No. 1657
… impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) Affected Employees Employees who are paid … (TCJA) was passed changing many areas of the tax law. A significant change was made to the components used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Opinion 91-48
… record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal … express or implied". It is not clear whether applications for and granting of building permits, licenses, zoning … one lower court, however, has held that an application for a building permit and subsequent issuance thereof …
https://www.osc.ny.gov/legal-opinions/opinion-91-48CUNY Bulletin No. CU-412
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician … of Agreement between CUNY and IATSE Local One provides for the following increase: General Salary Increase Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyState Agencies Bulletin No. 300
… Advance Payment Certificate each year. Copies of the forms may be obtained from IRS. Social Security- Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOversight of Persons Convicted of Driving While Intoxicated
… law on November 18, 2009, requires all persons sentenced for DWI on or after August 15, 2010 to install and maintain … with the governing Regulations and the New York City Plan for compliance with the Act. For July 2015, we selected a judgmental sample of 27 reports …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 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-2006-9DiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… Police today announced the arrest of Alayne Bertolino for allegedly stealing more than $240,000 in New York state … Attorney David Soares and the New York State Police for partnering with my Division of Investigations to bring … Office and the Albany County District Attorney’s Office for their devoted collaborative work on this investigation,” …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsOpinion 99-15
… behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax … needed to be raised by a village by real property taxation for all village purposes must be levied against all … to the extent that the State Legislature has provided for exemption from taxation (see, e.g., 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With Executive Order … is the centerpiece of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followDiNapoli Releases Review of Executive Budget
… Executive Budget that the budget will remain in balance for the next five years, the direction of the pandemic, … disruptions in supply chains or uncontrolled price increases are also risks. Higher inflation would reduce … over the past year and the impact from various revenue increases in the SFY 2021-22 Enacted Budget, including the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetState Agencies Bulletin No. 1650
… of the April 2018 M/C LLS payment and provide instructions for payments not processed automatically Affected Employees … (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the … Annual Addl Earnings (to prevent making another payment) Retroactive Adjustment OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1650-april-2018-management-and-confidential-mc-longevity-lump-sum-llsOpinion 95-29
… may, subject to a mandatory referendum, sell all the property and facilities of the water district to a public … the district. Moneys received from the sale of the property and facilities of the water district must be placed … town improvement district may sell all or any part of the property and facilities of the district to a county, city, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29