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Selected Controls Over the Property Tax Assessment Process
… using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from … ID that executed the script (program logic/instruction code) in CAMA. Also, for 25 of 237 Global Changes and mass … Department of Finance: Reporting of Billboard Income ( 2015-F-17 ) … To determine if the New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… care appointments, but Empire State Development’s (ESD) New NY Broadband Program has fallen short of its mission to … high-speed internet service than white households. As New York continues to rebuild from the pandemic’s impact, nine …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Sheet - "Accounts Receivable" and "Internal Balances / Due from Other Funds". ACCOUNTS RECEIVABLE The account description, … receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsUnified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to identify employees … reconstruction due to the reintroduction of Longevity Steps for CSEA, Management Confidential (MC) and … and were at or above Maximum of their salary grade anytime from April 7, 2016, through March 29, 2023, may be affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… and retired State, participating local government, and school district employees, as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license … Fund, auditors reviewed the Autism Awareness Fund, Drive Out Diabetes Fund and the Multiple Sclerosis Fund. Auditors … gifts, and bequests for these funds; Public disclosure of how funds are used; Regular monitoring of fund activity; and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateMarketing Service Performance Monitoring
… use this information to periodically adjust program goals, strategies, and resource allocations. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOversight of Persons Convicted of Driving While Intoxicated
… offenders (20.3 percent) did. By borough, IID installation rates ranged from 9 percent in Brooklyn to 30 percent in …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… a confession of judgment in favor of the Retirement System for the pension money she stole, and also agreed to execute … County Department of Services and Fidelis Care, Inc., for welfare benefits she wrongfully obtained by concealing … are not entitled." "To exploit the death of a loved one for personal gain at the expense of hardworking taxpayers is …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andCounty Medicaid Costs
… or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven by Medicaid expenditures which are estimated to … $3.61 billion, or 4.5 percent. These increases are part of a continuing trend in county budgets, where Medicaid …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… measure of securities industry profits, increased by 19.6% to $44.9 billion. While fourth quarter results have not … 2021, the increase in profits were driven by low interest rates and a record IPO market, fueling lower interest …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will increase from 14.6 percent to 16.2 percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 … tiers. Payments based on the new rates are due by Feb. 1, 2022, but employers receive a discount if payment is made by …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22State Comptroller DiNapoli Releases Audits
… overpayments. New York City Department of Education (DOE): Compliance with Special Education Regulations for the … Provision of Services (2018-N-5) Auditors determined that DOE did not arrange for special education services within the … 11 (Northeast Bronx). Auditors also found situations where DOE provided services without the required parental consent. …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsSelected Aspects of Accommodations for Passengers With Disabilities
… Objective To determine whether the Port Authority of New York and New Jersey (PANYNJ) has complied with selected requirements of the Americans with Disabilities Act, the Rehabilitation Act of 1973, and corresponding federal regulations to make its …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… fund it on a “pay-as-you-go” basis or out of pocket. The funding mechanism DiNapoli is proposing would give public … to address this problem. Thirty-three states already have funding mechanisms to set aside funds to pay for OPEB costs. … into the trust. New York City, which has already begun funding its $89.5 billion in OPEB liabilities , would be …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 2006-6
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … reflected on the city's records. The owner has refused to pay his water bill pending the resolution of the dispute. You … Washington North , 30 AD2d 672, 291 NYS2d 991 [1968]). In view of the foregoing, it is our opinion that the city, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Employer Estimated Invoice
… system (ERS or PFRS), click Estimated Invoice link. Only employees with the Billing Security Role are able to access … worked reported to NYSLRS by your organization during the State fiscal year ending March 31, 2024. Adjustments to these … Data . The ‘divide-by factor’ represents the 45 days of interest you will save if you pay your annual invoice by …
https://www.osc.ny.gov/retirement/employers/employer-estimated-invoiceDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… for extreme weather as an audit released today by New York State Comptroller Thomas P. DiNapoli found a lack of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparations