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College at Cortland – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011DiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York state were more than 30 percent higher than the national average. DiNapoli’s report notes: Half of the $3.1 … tax payments of $6,986 were 44 percent higher than the national average of $4,847. New York ranked fourth among the … at $4,094 per capita, was 15.5 percent above the national average of $3,543, ranking it 10th among all states. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for various … year-end projections. At the same time, the use of some settlement resources for ongoing spending and to boost the … or restitutions from 22 entities. The planned use of these settlement resources has evolved over time. The SFY 2015-16 …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… ventures and pay for his own personal expenses,” said DA Donnelly. “I am grateful to my prosecutors for ensuring … investors will pay a heavy price for their crimes.” DA Donnelly said that beginning in January 2015, an elderly … Miller Place, Staten Island, Brooklyn, Manhattan, Queens, Westchester; Norwalk, Conn; Jupiter, FL; Redlands, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according to a report … is prohibited for state employees; A non-itemized $2,039 “team dinner” at Manhattan’s Docks Oyster Bar and Seafood … contract including pricey rooms at the Carlyle Hotel and a team dinner that included cocktails …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsOpinion 88-4
… SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to … local governments short by about $327 million compared to last year. Although the first quarter of 2020 was relatively … the decline in retail activity and the large and growing numbers of New Yorkers who have lost their jobs have …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownElementary and Secondary Education – 2021 Financial Condition Report
… in March 2020, with partial reopening plans developed that summer and continuing to evolve based on school district … spending among states may reflect variations in student profiles and regional costs, among other factors. In … vote, which is similar to the 12 defeats from last year. Student Performance Graduation and dropout rates improved in …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationLong-Term Care Ombudsman Program (Follow-Up)
… in Long-Term Care (LTC) facilities, such as nursing homes, assisted living, and board and care homes. According to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… Business Tax (PBT) is paid by petroleum businesses for certain types of fuel and is imposed at a … diesel motor fuel, among others. Effective January 1, 2020, the PBT rate, which is adjusted annually based on the change in the Producer Price Index for refined petroleum products, is 17.4 cents per gallon, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 million (20%) from the same period last year and continuing the trend of … impact growth.” Statewide, every region saw solid growth in sales tax collections during the third quarter compared to …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8DiNapoli Releases Upper Manhattan Economic Snapshot
… The number of jobs, businesses and people living in Washington Heights and Inwood have reached record levels, but low household incomes and a shortage of affordable housing are challenges, according to an … The number of jobs businesses and people living in Washington Heights …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOversight of Residential Domestic Violence Programs
… whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of residential … January 1, 2015 through October 20, 2017. Background OCFS’ Division of Child Welfare and Community Services (CWCS) … of Prevention, Permanency and Program Support at the OCFS Central Office, which is tasked with the licensing and …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax fraud … nearly $240,000, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Holley Carnright announced. … full restitution. Sentencing is set for January 8, 2016 in Ulster County Court. Denardo, who at the time was a state …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Controls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of … Cash Advance Accounts (2013-S-52) Workers' Compensation Board: Controls Over Cash Advance Accounts (2014-S-12) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts