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Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate … seller and the buyer. Beginning July 1, 2019, additional taxes apply to some conveyances of real property, or … Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followMarie 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 … year, Marie Pense served approximately 280 students. In addition to the SEIT cost-based program, Marie Pense … 30, 2015, Marie Pense reported approximately $8 million in reimbursable costs for the SEIT cost-based program. Key …
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)
… Finance’s (Department) mission is to efficiently collect tax revenues in support of State services and programs while … a collection case. Collection actions may include filing a warrant, serving a levy (a legal seizure of property), and … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
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)
… shops across the State for routine maintenance, repairs, roadside assistance, and towing. The Contractor is required …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… them for her personal use, including cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which … the public’s money is spent,” DiNapoli said. “The court’s decision recognizes the importance of our independence in … in order to protect taxpayer dollars.” A copy of the full decision is available here: …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], … checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 99-9
… and tuition expenses of its city attorney for attending a course at a conference for municipal officials that relates … legal education ("CLE") credit for attending the course, if the cost to the city is the same irrespective of … in addition to fees payable by others who attend the same course. Such additional tuition may be paid as part of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9VendRep System Contract Search
… Detail" in the upper right corner. Back to top Change My Password Click "My Apps" in the upper right corner of any … and then select "User Profile" Click "Edit" button within Password section Enter Current Password Enter New Password Re-type New Password Click …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… station in the employee’s profile page in the SFS is blank or (2) save an expense report if any mandatory field in the header is blank. Additionally, expense reports may be denied payment if … to the travel event. Destination Location Enter the street address of the destination location for the travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… are eligible for the program and that the correct rent amounts are being paid. Given the lack of affordable … same parent company. DSS is required to verify that the rent is reasonable in comparison to other similar units … vicinity. DSS officials could not provide evidence that a rent reasonableness test was completed for any of the 30 …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsOpinion 88-53
… -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average … 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective … compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 89-1
… cash upon death in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service … employees is General Municipal Law ("GML"), §92. GML, §92(1) provides that: The governing board of each county, city, … their beneficiaries . [emphasis supplied] Thus, section 92(1) authorizes a town board, by resolution, to provide town …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time … If the town board determines that it would secure the best price obtainable or most beneficial terms for an unneeded … provider may take into account the service provider’s capital cost for the acquisition of vehicles. In this …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… from 2008 through 2011. Davis, who currently resides in Lake Ariel, Pennsylvania, was arraigned in Nassau County … will now have to answer for his alleged crimes.” The arrest follows a joint investigation by the Comptroller, the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… $8,000 from a nonprofit that maintains snowmobile trails in the Adirondacks. Daley, the president of the Snowdrifters … falsifying business records to fraudulently secure $40,000 in state grant money for the organization. “Chad Daley … Poulin and the New York State Police for their partnership in ensuring justice is served.” New York State Police …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… those who use their position at the expense of the public. I thank the Comptroller’s Office and the Tioga County … In March 2023, the Village of Candor hired an outside consultant to assist with its annual reports. The consultant … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… funds. “Jael Watts allegedly devised a fraud scheme to cheat New York State out of money meant to aid residents in …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-scheme