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DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… the impact of the gas tax holiday, was one of the main drivers for sales tax growth in 2022, reaching a higher rate … demand for goods cooled somewhat during the year, the price of those goods continued to rise, sustaining high …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … its usual and ordinary meaning. Webster's Ninth New Collegiate Dictionary (1989) defines "around," when …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Administration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and … in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOther Bulletin No. 75
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the April 2024 SCF CSEA … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilAssessment and Collection of Selected Fees and Penalties
… three Department fees with the highest reported revenue: boiler inspections, public work enforcement and asbestos … not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. As a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesCity of Olean – Budget Review (B1-14-1)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Olean – Budget Review (B1-13-2)
… rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of New Albion – Justice Court Operations (2014M-161)
… 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 … errors and omissions would not be detected and corrected in a timely manner. We reviewed 790 receipts totaling more … late and a check that was substituted for $53 collected in cash. Key Recommendations Prepare a monthly accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Opinion 90-63
… p 330; 1980 Opns St Comp Nos. 80-282, p 83 and 80-775, p 212). An expenditure for this purpose is proper because it is … such meetings and functions (1979 Opns St Comp No. 79-904, 212). There does not appear to be any authority, however, for …
https://www.osc.ny.gov/legal-opinions/opinion-90-63DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… while average wages, adjusted for inflation, have made only meager gains. By some measures, the pay ratio between …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in Long … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider located in … To determine whether Long Island Laparoscopic Surgery PLLC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryState Agencies Bulletin No. 802
… will be applied. Submit a position change request to Dave Lynch in the Personnel Processing Unit at (518) 486-3889 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/802-april-1-2008-salary-and-other-increases-employees-designated-managementOpinion 2007-3
… chief’s entitlement under section 207-m was triggered only when the “base salary” of the highest ranking … that an amendment will have prospective application only, unless the language of the statute clearly indicates a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3City of Long Beach – Budget Review (B18-7-5)
… $2.6 million over the last three years. City officials only partially implemented the Comptroller’s recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Opinion 88-36
… would now prevent this result (see Town Law, §64[1]). The only possible exception to the strict liability rule … be kept in mind that the cases discussed above concerned only public funds. It may be appropriate, therefore, to … to provide indemnification. This distinction is found not only in the nature of the acts themselves, one of which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Awarding and Oversight of Statewide Interoperable Communications Grants
… To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met … 5, 2017. Background The Division of Homeland Security and Emergency Services (Division) oversees and directs the … programs, and services related to interoperable and emergency communications. Within the Division, the Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… and programs and services are initiated. Not only does this independent review have a strong deterrent effect … are fair, efficient, transparent, and cost-effective, and does not present an impediment to completing a timely …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1