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Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7)
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7) 90-Day Response
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7-response.pdfOutstanding Violations (Follow-Up) (2014-F-13), 30-Day Response
We have followed up on the actions taken by New York City Department of Buildings (Department) officials to implement the recommendations contained in our audit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f13-response.pdfVirtual Currency Licensing
… currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200. The … currency licensees to ensure compliance with New York Codes Rules and Regulations NYCRR Title 23 Part 200 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingSales Tax Vendor Registration Practices (Follow-Up)
… The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local … and remit the tax to the State. New York's sales tax is imposed at a rate of 4%. Additional sales taxes are … Commuter Transportation District at 0.375%. The use tax is imposed on taxable items or services used in New York when …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followSocial Adult Day Services
… accordance with an individualized service plan, based on a personalized assessment. The programs may also provide …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesMarketing Service Performance Monitoring
… the State Comptroller to ensure, among other things, that fair, proper procurement procedures were followed and that …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine whether Davis Ethical Pharmacy (Davis Ethical) … operated by William Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been … 2011, Davis Ethical was sold. We limited our audit to claim payments made to Davis Ethical during the time it …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyDiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… with state regulations in six counties – Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne. “Individuals who … cases (79 percent) were either not reported (Cortland, Erie, Montgomery, Otsego and Suffolk counties) or not … and Wayne). For example, auditors found officials in Erie and Montgomery counties did not report the activity of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… damaged ceilings and walls, water leaks, and missing smoke and carbon monoxide detectors. Auditors identified over $32,000 in unallowable … multiple nights of lodging. The company also spent $14,000 on a holiday party, coffee and food unrelated to providing …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfOpinion 95-12
… term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national … 11[1]). The New York State Banking Law defines "bank" to mean "any corporation, other than a trust company, organized …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 492
… include a change in an employee's bargaining unit. The 00_BU_Changed query includes a prompt on the Action Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, State Comptroller Thomas … quarterly distributions against what had been reported by sales tax vendors for the reporting quarter, and adjusts … Local government sales tax collections in April grew by 457 percent over the …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… across New York State. Some local governments have seen little to no impact on their financial operations, while … estimates for revenues and expenditures against actual results, and modify their budgetary estimates accordingly, …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… across New York State. Some local governments have seen little to no impact on their financial operations, while … estimates for revenues and expenditures against actual results, and modify their budgetary estimates accordingly, …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… on the financial operations of local governments across New York State. Some local governments have seen little to no impact …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… on the financial operations of local governments across New York State. Some local governments have seen little to no impact …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9