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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… MCTD). 30202 Metropolitan Transportation Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on … companies operating in NYS (other than the MCTD). 30213 MTA Corporation Tax Surcharge – Article 9 Tax imposed on … Transfer and Estate Tax Tax imposed on the transfer of a NY taxable estate by an individual who was a NYS resident at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual … (Follow-Up) (2024-F-37) Executive Order (EO 88), issued on December 28, 2012, mandated a 20% reduction in the average …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2033
… Purpose The purpose of this bulletin is to provide agency instructions for … B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is …
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
… out-year gaps, but shifts some spending off-budget and would expand Executive authority to reshape spending and programs without legislative input, according to a report … "The 2017-18 Executive Budget seeks to balance spending and revenue and proposes much needed capital investments in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… the nation’s largest program helping households obtain food, would increase costs to state governments, limit … recent available data show 1 in 8 New York households were food insecure between 2021 and 2023. Almost 3 million New … 2025. “The state has made meaningful efforts to reduce food insecurity, but it will be hard-pressed to expand or …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… would help raise money for the company and replace bingo nights. The company spent $35,000 to build Hannibal Kartway. … due to the COVID-19 pandemic, Chris Emmons allegedly kept $2,300 in raffle sales. Chris Emmons’ father, Carl Emmons Sr., … Within days of being contacted by DiNapoli’s office at the end of October 2022, Carl Emmons Sr. closed the …
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
… expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018, as well as Medicaid revenues reported for the three fiscal years ended June 30, 2018. About the … years of age in Western New York. The Center is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualOpinion 88-23
… having a prohibited conflict of interest. May 18, 1988 Joseph S. Deery, Jr., Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-88-23MetroPlus Health Plan: COVID-19 Enrollment Trends
… contracts with H+H and other providers to offer managed care health care services such as Medicaid, Essential Plan, … plans, plans for eligible New York City employees and day care workers of City agencies, and private plans through … care management including services that address medical, social and behavioral health needs. For example, in 2017, …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Agencies Bulletin No. 2347
… Purpose: The purpose of this bulletin is to provide agency instructions for … B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… and Development (HPD): Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5) Auditors … rules are limited in scope and do not encourage Linden Plaza officials to make purchases at competitive prices. The … none of the $10.7 million in purchases made by Linden Plaza were subject to competitive bidding. With limited …
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
… are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … than $324 billion in debt outstanding. The State’s access to public credit markets could be impaired if public … 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/2022-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… will raise total spending for the city to $101 billion in fiscal year (FY) 2023, excluding the benefit of prepayments of expenses in FY 2022, which brings total spending to at least $106 … permit the city to reach a record level of $8.3 billion in reserves and other fungible resources (including 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
… 2019-20, 56.1 percent of K-12 students were certified for free and reduced-price school meals based on household …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… is suburban, with greater development near the Hudson River. The area includes Yonkers, one of the state’s largest … commute to New York City for work. Much of the Mid-Hudson Valley has higher-than-average incomes and property wealth, … in 2014 included a mix of hospitals and other health care providers, big box and major grocery retailers and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Agencies Bulletin No. 702
… on the above procedures using the Action/Reason of Pay Rt Change/CSL (Correct Salary). Agencies must also enter a …
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
… planning." The latest round of scores is based on 2017 financial information provided to DiNapoli's office by … only municipalities with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 … 1,043 communities. Of the municipalities with a Dec. 31, 2017 fiscal year end, the counties of Nassau, Monroe, Suffolk …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… report. Office of General Services: Passenger Vehicle Fleet Management (2014-S-30) In the almost three years since … any formal recommendations regarding the state's vehicle fleet, as directed in the commission report. As a result, … goal of consolidating and centralizing management of the fleet, which largely remains the responsibility of managers …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits