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Efforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Charter School of Inquiry Elmont Union Free School District Ithaca City School District North Shore Central School District Saugerties Central School District and the Wells Central School District
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases August Cash Report
… volatility in financial markets, the revenue outlook for the remainder of the fiscal year is uncertain.” Tax … the Enacted Budget. The General Fund ended August with a balance of just under $9.5 billion, $580 million over the … $212.7 million lower than last year, primarily because of payments originally planned for SFY 2015-16 that were made at …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportComptroller DiNapoli Releases Municipal Audits
… Treatment Plant , Copenhagen Fire Department , Dansville Public Library , Greenlawn Water District , Lake George Fire … climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Opinion 93-9
… of interest on investment of tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program) … fire insurance tax moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation (use of newspaper not entered as second-class matter); (use of …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 91-49
… a statute commits a decision to a governing body and is silent as to the method of its exercise, the governing body …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli: January Tax Collections Fall Short
… totaled $37.4 billion, 0.6 percent higher than last year for the same period. Year-to-date collections from PIT were … $264.7 million lower than updated projections. Spending for local assistance programs totaled $81.9 billion and was …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble, but a report … Pitts Management Associates (PMA), which it charged to SUNY Downstate while working on this project. "SUNY … problems were severe and it needed help. But it failed to monitor PMA's $34 million contracts and did not get what …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantOpinion 90-62
… 158). We are aware of no provision of law authorizing the withholding of a highway superintendent's salary solely … his duties ( cf . Town Law, §27[1], providing for the withholding of salary of certain town officers and employees, …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 88-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … interest in the contract (1985 Opns St Comp No. 85-1, p 1), unless the performance of the contract results in some …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Agencies Bulletin No. 2021.3
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … (Department ID 53500). Affected Employees Employees in certain Operational Services Unit (BU03), Institutional … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20213-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 89-6
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution of (fines … Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of fines imposed by a court of record, … county." However, this statute does not expressly state who is to be the ultimate recipient of those funds. In …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 94-13
… engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): Subject to any applicable collective bargaining or … compliance with the employment restriction of section 207-a(6) by requiring disabled firefighters to certify … allowance (see Retirement and Social Security Law, §363-c) or a similar accidental disability pension. In that case, …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… Carville and the State Police for their partnership in rooting out public corruption.” District Attorney Carville … the responsibility and trust that the public has in the work they do. Those who chose to abuse that trust are … County District Attorney’s Office, for their hard work in putting an end to this dishonest act.” Karam and a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionDiNapoli Releases May State Cash Report
… year and nearly $120 million below projections, according to the monthly state cash report issued today by State … has offset the lost revenue. With recent concerns relating to the pace of economic growth, both revenue and spending … website called Open Book New York ( www.openbooknewyork.com ). … New York state collected just over $12 billion in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-report