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Efforts to Collect Delinquent Taxes
… that was provided by the Department through April 15, 2021. About the Program The Department’s mission is to … delinquent taxpayers and/or identify potential sources of payment. In addition to pursuing collection of delinquent … at least one warrant in the prior 12 months. The March 2021 lists for individuals and businesses totaled almost $316 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … powers, the following guidance should be considered: As a best practice, the governing board may provide the claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. About the Program Marie Pense is a New York City-based proprietary organization authorized by … under these programs come from private pay and the New York City Department of Education (DOE). DOE refers …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualEfforts to Collect Delinquent Taxes (Follow-Up)
… delinquent taxpayers and/or identify potential sources of payment. In addition to pursuing collection of delinquent … and 40% higher than their respective totals as of March 2021, which we cited in our initial audit report. The objective of our initial audit, issued August 24, 2021, was to determine whether the Department is making …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. The Department … on behalf of the State by the Office of General Services, for fleet management and repair services, administered by the … of authorized private repair shops across the State for routine maintenance, repairs, roadside assistance, and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller is exempt from the tax or does not pay, in which case the … of residential real property when the consideration is $1 million or more and is often referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ box causes delays in posting and can … checks per deposit. For a deposit associated with a single check, submit only the check and a printout of the SFS Regular Deposit screen. For a …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police today announced that the former court clerk …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today … K. Johnson, 63, of Huntington, for allegedly stealing his mother’s public pension payments following her death in April of 2021. “Mr. Johnson allegedly took …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Fish of Halfmoon, N.Y. has been charged with grand larceny for allegedly stealing nearly $13,000 of her deceased … her mother’s death to divert her pension payments to pay for ride share services, food deliveries and housing … Fish of Halfmoon NY has been charged with grand larceny for allegedly stealing nearly $13000 of her deceased mothers …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… New York State Comptroller Thomas P. DiNapoli today applauded … today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — in which it held …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing … charged with grand larceny. “Mr. Glinski allegedly tried to capitalize on his mother’s death by pocketing pension … should have stopped, but the New York State and Local Retirement System was not notified of her death until July …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherProposed Regulations
… discount; ii. the amount of debt proceeds to be used to pay issuance costs excluding underwriters' discount and State … charges [fees]; iii. the amount of proceeds to be used to pay State bond issuance charges [fees]; iv. the amount of proceeds to be used to pay the underwriters' discount; v. the amount of proceeds to …
https://www.osc.ny.gov/legislation/proposed-regulationsOpinion 92-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … within the county may be subsequently charged back to those jurisdictions. In general, the amounts charged back need not appear in a city, town or village budget, but …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 99-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … legal education ("CLE") requirements for attorneys in New York State. The tuition charge would be in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 90-36
… checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated check … Hun, at 260) and the agent wrote in pencil on the checks when they were severally to be presented for payment. In … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… agency Finance Office staff, and Office of the State Comptroller. The mandatory fields on the header level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsVendRep System Contract Search
… contracts submitted by your State contracting entity or group after April 1, 2012, display as “in progress, approved … Comptroller by members of their established Business Unit group. Department ID Search for contracts by Department ID …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchState Comptroller DiNapoli Releases State Audits
… have been issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance … (2015-F-28) An initial audit issued in May 2014 found that HRA applied a fair and consistent assessment process when … changes were necessary to reduce the number of overturned HRA determinations and costly, and in some cases unnecessary, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0