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Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance … has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor … To determine whether the Department of Taxation and Finance …
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
… were five months when the non-functioning ERS exceeded the 10 percent “effective maintenance standard” established by …
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 (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing …
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)
… are conducted to learn the location, use and operation of the emergency doors, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff … or persons in parental relations (together “parents”) of drills as required in 2024-25. Without adequate emergency …
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)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … within the required time frames and officials could not support that they met all drill requirements. Officials also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Unified Court System Bulletin No. UCS-187
… Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes identified below and … Workers of America (CWA), Local 1180 in bargaining unit SD New York City Zip Codes Brooklyn 112XX Bronx 104XX … 17 YPL IC 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
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 Municipal Audits
… audits were issued. Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program … monitored to ensure loan recipients’ performance goals were achieved. Officials requested follow-up … for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Law Pertaining to SUNY Police Officers
… officer, am I better off staying in the ERS plan? How is other PFRS service (e.g., service with a municipal police … in annual wages used to calculate my FAS would be 10%. Is it different in PFRS? If I transfer from ERS to … option of enrolling in ERS, and must enroll in PFRS — but is enrollment required for part-timers? Are SUNY police not …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersOpinion 2002-4
… out by the town highway superintendent provided such work is reasonably related to and does not interfere with the … usual work of the superintendent and the cost of the work is charged to the town's general fund. You ask whether a town … are owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… of Art. VIII, §1 of the New York Constitution. This is in reply to your letter concerning the use of "program … both provide that "program income" received after the loan is made to the developer is deemed "miscellaneous revenue" which must be used for …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … Specification Requirement (award of prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act on behalf of a town in coordinating the work of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Unified Court System Bulletin No. UCS-350
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Westchester, Dutchess, Putnam or Orange. A side letter to 87, SY, F8 and DR agreements provide for an increase in … detailed in the Labor Relations Memorandum are extended to the Management Confidential and Unrepresented employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Audits
… audit issued in May 2020 found that from Nov. 28, 2017 to Oct. 31, 2019, state police processed 1,656 kits, but only … within the time frames prescribed by law. Also, as of Oct. 31, 2019, state police had 1,916 unprocessed kits, and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1129
… to refer to the value that replaces the CAS Object Code. For purposes of clarity, the terms PayServ or SFS will be … contains an accounting charge lines summarized by Position Pool and SFS Account Code and is used to post the payroll … to SFS. As a result, OSC must change any Position Pool assignments to PayServ Account Code value that was valid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s participation rate was 59%, almost 3 percentage points lower than the rest of the nation. “New York’s labor … unemployment rate was 9.9% in 2020, nearly two percentage points higher than the rest of the nation. By 2021, the … 22.1% of the population in 2021, nearly five percentage points higher than in 2011. Similarly, the number of workers …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… The Governor’s commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for future unforeseen events. “ State revenue is running well ahead of projections , and the proposed …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalXIV.3.A Overview – XIV. Special Procedures
… are identified in this section of law. The Comptroller is responsible for the investment of State funds until they … payments. The Short Term Investment Pool (STIP) is comprised of all the operating cash of the State Treasury, … OSC Pension, Investments and Cash Management Division and is comprised of high-quality, short-term investments. It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton Park … as either a library officer or independent contractor, is unclear. Because the treasurer is responsible for the care …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2