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Opinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 …
https://www.osc.ny.gov/legal-opinions/opinion-95-22DiNapoli Releases Bond Calendar for Second Quarter
… P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the second quarter of 2017. The planned sales of $4.68 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… ID Request form to the VMU via fax at (518) 402-4212 or email at [email protected] with “Special Use Vendor Request” in … the Vendor File, the VMU will notify the Business Unit, by email or fax, of the assigned New York State Special Purpose … about this process, contact VMU (518) 486-4602 or email [email protected] . Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idFocus on Identity Theft
… social media accounts. The consequences of identity theft can be devastating for victims, ranging from having to … on the phone, email or social media. Check bank and credit statements and credit reports regularly. Shred financial … Office of the State Comptroller Division of Investigations 8th Floor, 110 State Street Albany, NY 12236 NYS Department …
https://www.osc.ny.gov/reports/focus-identity-theftDiNapoli Releases Bond Calendar for Fourth Quarter
… of 2020. The planned sales of $6.28 billion include $4.98 billion of new money and $1.3 billion of refundings and reofferings as follows: $6.16 billion scheduled for October, of which $4.91 billion is for new money and $1.25 billion for refunding …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … or wages. Dobbs Ferry Union Free School District – Reserve Funds (Westchester County) The district has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases Bond Calendar for Third Quarter
… schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … (Department) implemented the Medicare/ Medicaid claim crossover system. Under the system, providers submit medical … To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the … objective of our examination was to determine whether the Property Tax Freeze Credit PTF Credit payments approved by …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditSelected M/WBE Purchases by Various Facilities
… American Indian Women Incorporated (AIW) complied with minority- or women-owned business enterprise (M/WBE) … that is at least 51 percent owned and controlled by the minority members and/or women whose ownership interest is … of 10 percent of its discretionary purchase amounts to minority-owned businesses and another 10 percent to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … located throughout New York City’s five boroughs. As of January 2019, CUNY offered 1,400 academic programs, 200 majors leading to associate and … To determine whether the City University of New York has provided sufficient guidance to the CUNY …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2357
… The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: … an increase to Hazard Pay for M/C employees effective July 2025 who currently receive HZ5 (Hazard Duty MC Straight … increase. Payment (Time Entry Earnings Code) Old Amount July 2025 Amount Hazard Duty MC Straight Time (HZ5) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, through January 31, 2013. … of the Probation Department. The Department reported that for 2011 it collected $104,871 and disbursed $99,143 to crime …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) … Key Recommendations Establish formal procedures to monitor the performance and administration of its … (BDC) including the provision of timely, detailed reports. Monitor and pursue delinquent loan payments in accordance …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… that details the services to be provided and the pay rate for each service. Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… those that are unnecessary. Segregate the duties of the payroll clerk and ensure that a payroll certification is completed. Establish adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… of housing the Allegany County Departments of Aging and Veterans Affairs. There is no authority in General Municipal Law for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Fire Safety (2015-MS-1)
… , Plattsburgh [pdf] , Poughkeepsie [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of … municipalities (Lindenhurst, Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit their 2013 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1