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DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… request that they increase the use of renewable energy in their operations and supply chain. “More Fortune 500 … competitively priced and will provide them with options in times of volatile fossil fuel prices. This commitment to … Retirement Fund is the third largest public pension fund in the United States, with estimated assets of $178.3 billion …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyVillage of Greenwich – Justice Court Operations (2014M-023)
… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not … monthly bank reconciliations and accountability analyses in a timely manner. The Justice should maintain adequate cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Medicaid Program – Improper Payments for Brand Name Drugs
… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsCredit Cards – Travel and Conference Expense Management
… may authorize designated employees to use a credit card issued in the name of the local government or school … to have a local government or school district credit card issued in both the name of the local government or … by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the business or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… Local government sales tax collections grew by 21.1%, or $901 million, in the first … inflation, which hit a 40-year-high in March. “Local sales tax collections continue to come in strong. While local … growth at 6.6%. Of the cities that impose their own sales tax (not including New York City), Norwich saw the biggest …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… several regions across the state, especially in counties and municipalities that may already be struggling … collections actually increased 2.3 percent statewide and the city's grew 2.9 percent. Additional findings in … was in the Mid-Hudson Valley with a 2.9 percent increase and Long Island with a 1.9 percent increase; Sales tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Basic Financial Statements (BFS) issued by the State of New York include, as required supplementary information, … The BFS issued by the State of New York include as required supplementary information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool … for separate accounting for individual fund receipts and disbursements AND the pooling of cash assets of the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipBest Practices – Information Technology Contingency Planning
… local governments should check with New York State Archives personnel to gain an understanding of the laws and regulations pertaining to offsite data storage. NYS Archives issued a Records Advisory entitled Using a Data … be included in a data storage contract. 1 http://www.archives.nysed.gov/records/mr_data_storage.shtml …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Town of Huntington – Payroll and Legal Services (2013M-28)
… of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period … were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Montgomery – Purchasing and Information Technology (2013M-210)
… number of quotes or RFPs Village personnel should obtain when purchasing items not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… Westchester County District Attorney Anthony A. Scarpino, Jr. announced the convictions of Annette Bigelow, 60, and … accountable. I thank Westchester County D.A. Scarpino, Jr. for prosecuting these thefts.” “This is another instance … taking money from the people of New York,” said Scarpino, Jr. “We continue to work with State Comptroller DiNapoli to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsCVS Health – Temporary Holding Account Rebate Revenue
… million active and retired State, local government, and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTown of Bangor – Board Oversight (2012M-193)
Town of Bangor Board Oversight 2012M193
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 1, 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides … health insurance coverage to over 1.2 million active and retired State, local government and school district employees, and their …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsDiNapoli: Local Sales Tax Collections Grew in 2025
… to 2019 period of recovery following the Great Recession and before the pandemic. “Local sales tax growth ticked up … tourism, including record average nightly hotel rates and solid Broadway attendance. Aggregate county collections … growth at 11.8%, followed by Yates (11%), Hamilton (10.9%) and Delaware (10.7%). Sullivan experienced the steepest …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025State Agencies Bulletin No. 1591
… in the New York State Payroll System (PayServ) for tax year 2017. Affected Employees Employees with … agencies to ensure the appropriate taxes are withheld for tax year 2017. Failure to meet the deadlines may result in … the employee paycheck or direct deposit advice. Supporting Documents Please click on the links below to access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… January 8, 2019. Form AC3173, approved by OSC, is the only acceptable form that Agencies should submit. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… services and provide instructions for reporting this information in the New York State Payroll System (PayServ) … process in place requiring employees to substantiate their business use of state-provided vehicles and chauffeur … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-use