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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Personal Income Tax 30101 Personal Income Tax Tax imposed on the income earned within New York State by any resident or … in Article 12A of the Tax Law. 30351 Peer-to-Peer Car Sharing Tax Tax imposed on the receipts from shared … to Tax Law §1109. Consumption and Use Taxes – Auto Rentals Tax 30313 Auto Rentals Tax – Article 28A Tax imposed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Comptroller DiNapoli Releases Audits
… its oversight responsibilities related to the application for and supervision of BitLicenses. Specifically, DFS did not … The Department of Health (DOH) is responsible for governing and regulating the business and practice of … York State. DOH’s Bureau of Vital Records is responsible for administering the Electronic Death Registration System …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2033
… instructions for processing the 2022 Institution Teacher Summer Session Payments. Affected Employees Teachers in the … or designated Management or Confidential in BU06 who work Summer Session in 2022 are affected. Background Pursuant to CVS Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… Care Act and other policy changes and is projected to rise another $3.3 billion over the next four years. The … to remain relatively flat, it expects such revenues to rise by $4.2 billion, or 5.6 percent, in SFY 2017-18, in part … project in New York City, $400 million to expand the "Buffalo Billion" initiative, $300 million for research and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer … in combating these crimes.” In February 2016, then-Chief Chris Emmons convinced the Hannibal Fire Company to pay for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period … Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, physician, and counseling services; …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its … To determine whether the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualOpinion 88-23
… -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- … 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction … than 5% of the outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve …
https://www.osc.ny.gov/legal-opinions/opinion-88-23MetroPlus Health Plan: COVID-19 Enrollment Trends
… at 44 percent (see Figure 2). In late January 2020, the Secretary of the U.S. Department of Health and Human Services (HHS) declared a public health emergency (PHE) for COVID-19 … by insured patients at H+H healthcare facilities directly supports H+H’s strategic plan toward fiscal stability. …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Agencies Bulletin No. 2347
… instructions for processing the 2025 Institution Teacher Summer Session Payments. Affected Employees: Teachers in the … or designated Management or Confidential in BU06 who work Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… actions are still needed. Office of Victim Services (OVS): Controls Over Selected Expenditures (2017-S-72) OVS’ internal controls generally ensure that its expenditures … Still, auditors identified minor discrepancies in OVS’ verification of FRE provider licenses. Niagara Frontier …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsPublic Authorities – 2021 Financial Condition Report
… are legally separate public entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … and made more than $16 billion in payments pursuant to contracts in 2020. The fiscal stability of the State is … are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor Adams shows the city has … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementElementary and Secondary Education – 2022 Financial Condition Report
… scored slightly below the national average, but ranked 27th in the nation. …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Agencies Bulletin No. 702
… provide agencies with information and procedures regarding the calculation of affected employees’ salaries. Affected … bargaining units with different raise percentages in the fiscal year in which the movement occurred Effective Date(s) Immediately … provide agencies with information and procedures regarding the calculation of affected employees salaries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli Announces Latest Fiscal Stress Scores
… in stress. The number of local governments considered to be in "significant fiscal stress," however, more than … those with persistent financial problems are struggling to stay out of the red and fix their problems," said … York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… of the improper claims. After an investigation, the owner, William Davis, pleaded guilty to Grand Larceny in the Second … Davis Ethical Pharmacy. After an investigation, the owner, William Davis pleaded guilty to Grand Larceny in the Second … the initial report. At the time of the follow-up review, William Davis made full restitution to the state. Higher …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsVillage of Churchville – Financial Management (2025M-128)
… stability, maintain essential services and be transparent with residents and taxpayers. Effective management helps … did not effectively manage fund balance in accordance with its fund balance policy. This resulted in the general … financial management. Village officials generally agreed with our recommendations, and their response is included in …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the … one-fifth of the jobs in the city and erased nearly all of the gains over the past ten years. In June, the city … York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges