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DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… much of the state," DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may bolster what has … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Projected Invoice
… to calculate your employees’ anticipated earnings based on their retirement system and tier. Retirement System and … 41(j) and 341(j) of the Retirement and Social Security Law (RSSL), which allow members to receive additional service … percent, which is determined by the assumed rate of return on investments. Calculation: Invoice Amount ÷ …
https://www.osc.ny.gov/retirement/employers/projected-invoiceMental Health Training Component of the New York SAVE Act (2022-MS-1)
… 10 mental health warning signs, or “whom to turn to” and “how to access crisis support and services.” Six of 20 … Provide mental health training to all staff and ensure it is completed by September 15, as required by SED …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Medicaid – Federal Funding and New York
… toward the non-federal share. More than four million City residents were enrolled in the Medicaid program as of … such as speech, physical and occupational therapies in the Department of Education (DOE) and Early Intervention services … for homecare services. The DOE is required by federal law to ensure students with disabilities have related …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycOpinion 98-23
… that is, necessary and justified by the requirements of public safety, and non-discriminatory (see, e.g., People v …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Compliance With Freedom of Information Law Requirements
… and paratransit services. Article 6 of the New York State Public Officers Law provides for public access to government records. The statute, generally … referred to as FOIL, applies to any State agency, public authority, and local government entity, with the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsSelected Aspects of the Motor Carrier Safety Assistance Program
… whether the Department of Transportation (Department) is taking appropriate actions to ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to warrant … late. The Department did not always impose penalties when it found that carriers knowingly placed the public at risk by …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Batavia City School District – Information … officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written … limit of 4%. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsContract Participation of Minority- and Women-Owned Business Enterprises
… and public authorities are to establish annual goals for such participation (expressed as a percentage of its total contract spending for the year, net of exemptions and exclusions), make a "good … to DED total contract expenditures of $18.7 million for fiscal year 2013-14, $13.9 million for fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… complete report – pdf] Audit Objective Did Moravia Central School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Compliance With Executive Order 95 (Open Data)
… valuable information on subjects such as health, business, public safety, parks and recreation, labor, and … an Open Data Website ( Open Data ) for the collection and public dissemination of publishable State data maintained by … make such data freely available in accessible formats for public use. As of August 2020, there were over 4,800 data …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataOpinion 92-57
… for the supply of water, the last of which expired as of 1987. The contracts for water contained no provision imposing … of any village may contract with the state of New York or with the state authority having control and …
https://www.osc.ny.gov/legal-opinions/opinion-92-57XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… field of the voucher, the agency must enter the full PCard billing account number followed by the two - digit billing month and the two - digit billing year . There should … that reclassifies expenses into the actual expense account codes and reconciles the PCard Clearing Account. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesHomeless Outreach Services in the New York City Subway System
… the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have … and monitoring controls over homeless outreach services in the New York City subway system and whether they have met …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemComptroller DiNapoli Releases State Audits
… tests did disclose nine awards totaling $12,009 that school officials certified in error. Department of Health …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsOpinion 2010-2
… separately elected board of commissioners is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding process. The method of sale chosen, … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Medicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… accurate administrative costs to the Department of Health (Department) and whether the Department is appropriately applying the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan … you must include it on your federal income tax return for the year the loan is granted or becomes taxable. If you …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 90-12
… that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (payment out of money … requires a copy of the court order to be certified by the clerk of court. You ask whether a county treasurer may pay … Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v Board of Education of City of Yonkers , 46 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-12State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits