Search
New York State Business Owners - EPI
As a previous analysis from the Office of the State Comptroller demonstrated, even as many small businesses shuttered their doors or struggled through the pandemic period, entrepreneurs continued to identify and pursue new opportunities and create new businesses.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-business-owners.pdfCapital Asset Management (2022-S-32) 180-Day Response
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s32-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfOPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental … on the debt issued by the authority or municipality. Use of debt service expenditure accounts for expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Real Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate … Advisory Committee reviews proposed mortgage and real estate investments …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeActuarial Advisory Committee
… actuarial assumptions and employer contributions. Armand de Palo (Retired) Michael Heller (Retired) Edward Brown …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeOpinion 2003-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … roll. You ask whether a village may utilize the tax levy procedures set forth in Village Law §11-1118, for the … outside the village. If the village may not use those procedures, you ask whether the village may require the town …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to make cash reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in … fire insurance tax monies to reimburse active members of the department for mileage expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign … Concerning how foreign fire insurance tax moneys should be allocated to each …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-43
… section 25(4) ( McKay v Town of West Seneca , 51 AD2d 373, 381 NYS2d 892, dissenting opinion, revd on dissent 41 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 2010-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of … fire protection district and an incorporated fire company is subject to a public hearing, but is not required or …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Get Information about 1099s
… or 1099-MISC information return, contact the Office of the State Comptroller at: (855) 233-8363 or (518) … 1099INT or 1099MISC information return contact the Office of the State Comptroller at …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sOpinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) -- Private Moneys (accounting for); … Whether interest earned on the investment of moneys appropriated by the village for library purposes is …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME … benefited properties would be assessed for the cost of operating and maintaining street lights …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 99-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any statutory … be obtained to authorize purchase orders in excess of $5000 in towns …
https://www.osc.ny.gov/legal-opinions/opinion-94-21