Search
Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required … January 1, 2016 to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for certain types of fuel and is imposed …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxMaintenance, Inspection, and Testing of the Event Recorder System
… Long Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix deficiencies … has a maintenance and inspection program for ERS; however, it was not always in compliance with the program. For …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus … to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus … to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85State Comptroller DiNapoli Releases Municipal Audits
… IT security awareness training for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168) The City of Poughkeepsie Industrial Development Agency (CPIDA) Board did …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-187
… of America. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … Workers of America (CWA), Local 1180 in bargaining unit SD New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … for tax withholding purposes, and reflected on the 2012 Form W-2 (Wage and Tax Statement). OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after the overtime was worked. Catskill Central School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… Multiple Same-Day Procedures on Ambulatory Patient Groups (APG) Claims (Follow-Up) (2016-F-17) An initial audit report … identified over $11 million in improper and questionable APG claim payments. For example, overpayments were made for … Those efforts included strengthening payment controls over APG claims processing of excessive rehabilitation services …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with … 244 percent in April compared to April 2019 leaving many of New Yorks local governments grappling with shortfalls …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… today by State Comptroller Thomas P. DiNapoli. Overtime hours increased 11.1% to 22.2 million over the same period. … of the employees working overtime ensure that essential services are provided,” DiNapoli said. “People leaving state … initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highPublic Authorities
… requirements for operations including, but not limited to: Employment practices; Contracts and procurement procedures; and Financial reporting. Bonds and Debt Most State public authorities are authorized … Open Book New York is a free, searchable database with financial information about State and local public …
https://www.osc.ny.gov/public-authoritiesOversight of Study Abroad Programs
… in various global learning experiences regardless of their home institution. During the 2023–24 academic year, 26 SUNY … The other six agreements were not submitted until March and April 2025, after our audit started and SUNY OGA …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsComptroller DiNapoli Releases School Audits
… his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School District , Downsville Central School District , East Williston Union Free School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Law Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. … allowed sworn SUNY police officers who were members of the New York State and Local Employees’ Retirement System (ERS) to transfer to the Police and Fire Retirement System (PFRS). …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases Annual Review of MTA Finances
… The Metropolitan Transportation Authority (MTA) projects large operating budget gaps and has significant unfunded capital needs. With less than four months before the start of its new fiscal year, there are still questions … The Metropolitan Transportation Authority MTA projects large …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-27
… department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is still obligated to … agreement to the contrary. You ask if a village which has terminated its paid fire department is still obligated to … or wages until the disability arising from such injuries has ceased. It further provides that the municipality or fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of … charged to the town's general fund. March 20, 2002 Robert D. Ventre, Esq. Town Attorney, Town of Henderson …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… Action Grant to provide grants or loans to assist private developers in financing economic development projects … loaning village money to or in aid of any individual, or private corporation or association, or private undertaking. In 1987 Opns St Comp, No. 87-9, p 15, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… of Work (by construction manager who is also a prime contractor) -- Separate Specification Requirement (award of … be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning apparatus; and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17