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Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … revenue received by local governments to date, grouped by New York City and the rest of the state. Users can select a … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateOpinion 95-20
… who filed objections to the entry of a will, because "[w]here, as here, all objectants are raising the same issues, … would have determined that separate fees should be paid by each potential distributee. In contrast, in Estate of von … fund.... Surely there is a greater burden upon the court by the filing of separate accounts in one proceeding for two …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… — safeguarding the most vulnerable and busiest stations, bridges and tunnels — by June 2014. Now, the MTA expects to …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsPublic Safety – 2023 Financial Condition Report
… 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the number of Index Crimes … According to data published by the State Division of Criminal Justice Services DCJS the number of Index Crimes …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyCampbell-Savona Central School District – Financial Condition (2015M-42)
… that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Belfast Central School District – Procurement (2016M-317)
… Key Findings Although the Board has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … ensure that purchases were made in compliance with the policy or require District officials to properly document …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel and Net Cards within the … This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement Travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesSpecial Accidental Death Benefit – New Career Plan
… Eligibility If you die under circumstances that permit payment of the … a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the … dies, this benefit will be paid to your children who are under the age of 18, or if they are students, until the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitState Agencies Bulletin No. 1377
… Inbound and Outbound file interfaces to and from PayServ test environments to reflect the conversion from legacy cost … The accounting, reporting and payroll distribution test data for employees paid through PayServ Background Over … Agencies will be able to compare data from the PayServ test environments and the SFS Business Process Test …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomAccounts Receivable Collections
… However, there are improvement opportunities. From a sample of 194 collection cases totaling $22.2 million, we … percent) where the Bureau's actions were delayed by as much as a year or where cases were on hand from one to three years …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOpinion 2001-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s … implemented properly and consistently, provide a system of internal controls to account for and safeguard these … The purpose of our review was to determine whether the County Treasurers …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Opinion 93-14
… You also indicate that while these properties do not pay the sewer rents imposed to finance the cost of operation …
https://www.osc.ny.gov/legal-opinions/opinion-93-14CUNY Bulletin No. CU-113
… Effective payroll period 23L/24C, OSC inserted an Earn End Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who were going through the Salary … on the 70XX0 current payrolls Agencies were notified of the affected employees on the Auditor Correction Report. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyOpinion 97-9
… on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on … or vote on the zoning change. This is in reply to your letter asking whether two village board members must …
https://www.osc.ny.gov/legal-opinions/opinion-97-9XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … for resources is contingent upon the occurrence of a specified action by the recipient in accordance with … resources are available. Resources transmitted in advance of satisfying eligibility requirements, excluding time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Agencies Bulletin No. 1308
… Purpose To inform agencies of action required to ensure that payroll earnings charges … activities, SFS must be briefly taken offline at the end of March 2014. As a result of this blackout period, agency and OSC actions are required. … To inform agencies of action required to ensure that payroll earnings charges …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideWeedsport Central School District – Procurement and Claims Audit (2021M-199)
… District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims … requirements or the District’s procurement policy when purchasing goods and services. Also, claims did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199