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Opinion 91-23
… those within different departments (see, e.g., 1969 Opns St Comp No. 69-55, unreported; 1975 Atty Gen [Inf Opns] 129). Moreover, we find nothing in the legislative history of …
https://www.osc.ny.gov/legal-opinions/opinion-91-23DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… Plan should be a priority.” State Tax Collections Through June 30 (in millions of dollars) Personal income tax (PIT) … were $540.5 million lower than the same period in SFY 2021-22, reflecting, in part, the effects of the Pass-Through … The large year-over-year increase is primarily the result of $2.8 billion in collections from the PTET in the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… activity in New York City in 2013, nearly one-third of the city’s total economic output and nearly twice the … was not a U.S. citizen at birth, account for 37 percent of the city’s population, the largest share in 100 years. … and the neighborhoods with the highest concentration of immigrants are experiencing economic growth that far …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyState Comptroller DiNapoli Releases Audits
… with district policy. As a result, services may not have been procured in the most economical manner and in the … of the taxpayers. District officials paid $1.2 million to six professional service providers without seeking … and 111 network user accounts were unneeded and should have been disabled. Officials also did not adopt an adequate …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the … pursuant to the Federal Public Safety Officers Benefit Act of 1976 are not eligible for this accidental death payment. … State to pay a death benefit in the amount of $50,000 to an employee’s surviving spouse and/or children. The benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitEfforts to Collect Delinquent Taxes
… (Department) is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including … in support of State services and programs while acting with integrity and fairness in administering State tax laws. … debt. The Department generally followed relevant policies—with certain exceptions—in cases where it abated amounts due. …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing claims may increase the … that this key control activity mitigates risks associated with the expenditure of public money. Although boards are not required to establish a position with claims auditing responsibilities, many have found it to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorEthics Oversight (2020-MS-1)
… standards. Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do … to all officers and employees. 90 percent did not comply with all of the GML requirements we tested. 90 percent did … conflicts of interest. Ensure Ethics Boards comply with all code of ethics requirements. … Determine whether …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Administration of Self-Insured Workers’ Compensation Plans
… their own workers’ compensation claims in accordance with the Law. Key Findings We found that there is room for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … multiyear financial and capital plans. City of Newburgh – Budget Review (Orange County) The city’s proposed budget … potentially face shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of Chronic Absenteeism (Follow-Up)
… absenteeism is a widespread problem, defined by the State Education Department (Department) as a student missing … and unwelcoming school climates, increase students’ risk for disengagement, low achievement, and dropping out, among … 2,620,000 K–12 public school students enrolled in New York State’s 732 public schools. Nationally, 7 million students …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… casino remittances are defined in compacts (agreements with the State). During the three fiscal years ended March … has officials at each casino to ensure compliance with gaming regulations and tribe/nation compacts. Costs for … dispute resolution procedures when a casino disagrees with oversight cost charges, leaving the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsComptroller DiNapoli Releases School Audits
… $16,348 because payments were not calculated in accordance with terms of their collective bargaining agreements. … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… lottery account clerk perform all their financial duties with little oversight. There was also no evidence that the … has consistently failed to file an annual financial report with the Office of the State Comptroller. West Sand Lake Fire … and credit card use and the treasurer provides the board with monthly financial reports including cash balance and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Inspecting Highway Bridges and Repairing Defects
… related deficiencies in a timely manner as required by State and federal laws. Our audit covered inspections … January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 … flag deficiencies in a timely manner as required by State and federal regulations. However, there were a limited …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the initial audit … With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the Program In New York …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followEfforts to Collect Delinquent Taxes (Follow-Up)
… the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The December 2022 lists for individuals and businesses totaled almost $407 million and $255 million, respectively, for the amount due and owed at the time the warrant was …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative delivery method, for … of Environmental Conservation; for capital projects with a total value of not less than $10 million. Other specified … for approval must be accompanied by a procurement record that documents the approach taken in the procurement process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actState Comptroller DiNapoli Releases Municipal Audits
… ensure that goods and services were procured in accordance with the purchasing policy and procedures. Auditors reviewed … None of the 10 professional service providers reviewed with payments totaling $250,200 were evaluated every three …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsEconomic and Demographic Trends – 2021 Financial Condition Report
… states for job losses in 2020; California ranked highest with a decline of over 1.25 million. The State’s unemployment … in seven industry sectors, which were primarily those with the lowest number of job losses. The information sector …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trends