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Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Annual 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.pdfFinancial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … and cultural age-appropriate activities that integrate what happens in the school day with less formal learning …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … effectively monitored contractors and sub-contractors on its projects to ensure they paid employees at the … project managers and field representatives performed site visits for construction projects, they did not routinely …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMaintenance, Inspection, and Testing of the Event Recorder System
… Purpose The objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it … basis. Key Recommendations Develop detailed inspection, testing, and maintenance policies and procedures. Identify …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemTown of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted for all money … perform an annual audit or retain an independent auditor to audit the Clerk’s books and records, as required by … Annually audit, or retain an independent auditor to audit, the Clerk’s records and document the audit steps …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210CUNY Bulletin No. CU-414
… Purpose To provide the State University of New York (SUNY) and the … employees in PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller (OSC) will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actState Agencies Bulletin No. 1323
… Purpose To notify agencies of the new voluntary deduction codes 553 … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, … Miller at 518-915-9191 or e-mail at [email protected].com . Questions regarding this bulletin may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflacOpinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time … SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection with proceeding to … to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business … with matters before the town may violate section 805-a, depending on the particular circumstances. It may be … in connection with matters before the town, section 805-a of the General Municipal Law would have to be …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-18
… -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES … Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL … one-time maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may … of a town water district for the construction of a new town hall. This is in response to your letter concerning …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Compliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools … outside documentation into the District Plans, including how drills are tested with local and county emergency …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsTown of Willsboro – Audit Follow-Up (2014M-68-F)
… Purpose of Audit Review The purpose of our review was to assess the Town’s progress, as of May 2016, in … were not implemented. … The purpose of our review was to assess the Towns progress as of May 2016 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… within the District. We found that some meters were broken and had not been operating or repaired since March … properties are charged ad valorem assessments. Ensure that broken meters are repaired. Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Congregate Meal Services for the Elderly
… meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years ended June … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York City … DFTA contracts with these sponsors to operate 246 senior centers throughout the five boroughs – many sponsors operate …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyUse of Electronic Benefit Cards at Prohibited Locations
… audit was to determine whether the Office of Temporary and Disability Assistance (Office) had sufficient policies … of their monthly benefits at participating automated teller machines (ATMs) and point of sale terminals throughout … not otherwise covered (e.g., adult-oriented locations that do not serve alcohol). Where there are violations, these …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations