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Opinion 90-42
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax … to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any other county, … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli Releases July Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The … remains high compared to historical levels, with $9.6 billion at the end of July, $25.2 million higher than the … in settlement proceeds, it is important to closely monitor results as the year progresses to ensure the state’s fiscal …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… announced the arrest of former Deputy Erie County Clerk Alexander McDougall for allegedly stealing over $200,000 in county funds. “Alexander McDougall abused his position to line his own … announced the arrest of former Deputy Erie County Clerk Alexander McDougall for allegedly stealing over $200000 in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… tax collections from the new Pass-Through Entity Tax (PTET), which was not included in SFY 2021-22 Enacted Budget projections. PTET proceeds are expected by the Division of the Budget to … tax (PIT) collections in subsequent years. Excluding the PTET, overall tax collections were $13.6 billion higher than …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing … can be legally used and is the date by which a Business Unit must process its vouchers using that … from the prior fiscal year. To ensure timely processing, Business Units are encouraged to review the “Appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingDiNapoli: Halfway Through the Year, Revenue Hole Persists
… according to the September State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “COVID-19 had … tax receipts. The “Quick Start” budget process framed in New York’s State Finance Law requires representatives of the … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsDiNapoli Releases State Cash Report
… “New York has also collected more than $1.5 billion in settlement dollars that are not yet appropriated. These funds … levels, primarily representing a $485 million monetary settlement received in May that was not included in the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportSelected Aspects of Toll Collections
… conversion to cashless tolling using the E-ZPass system. Tolls may be charged through NY E-ZPass, Non-NY E-ZPass, or Tolls By Mail. Customers may obtain an E-ZPass transponder … 44,286 transactions involving interchange 25A appeared to have been inaccurately billed. This represents around 5% of …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsPark Accessibility for People With Disabilities (Follow-Up)
… and sustainable parks, public spaces, and recreational amenities; build a park system for present and future … in or visiting NYC, access to the parks—and the necessary amenities therein, such as restrooms, sinks, water fountains, … with a disability in all programs, activities, and services of public entities, such as Parks. The U.S. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followState Agencies Bulletin No. 2305
… the employee’s Federal, State, and/or Local Tax Data pages as follows: Employee Main Menu>Payroll for North … Save the page. Navigate to the State and Local Tax Data pages with the same effective date as above and update the … IT 2104-E, update the employee’s State and Local Tax Data pages as follows: Navigate to the State Tax Data page with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025Elevator Safety
… tests are done timely and properly by inspectors who have the proper credentials. Our audit covered the period January 1, 2015 through October 20, 2017. Background The New York City Department of Buildings (DOB) is … tests are done timely and properly by inspectors who have the proper credentials …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… disenrolled from a Plan and the Plan was not “at risk” for the provision of services during the disenrollment … were subsequently disenrolled and the Plans were not “at risk” (did not pay for medical services) during the … payments during disenrollment periods when Plans were “at risk” (provided medical services), the Medicaid program could …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careSupplemental Payments to Executive Employees
… January 15, 2016, and focused on payments to senior management employees for their performance during calendar … about $1.9 million) were paid to members of “senior management,” which WCHCC defined as titles such as Senior … a formal program for the award and payment of supplemental executive payments, which complies with the opinions of the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesSelected Aspects of Travel Expenses
… established by the U.S. General Services Administration (GSA) and the U.S. Department of State (DOS) regarding lodging rates. For trips booked by MTA’s … the government lodging rates established by the GSA or DOS by at least $127,963. Transit paid more than the GSA …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established adequate controls over the following financial management functions: cash and grant … payroll, and financial planning and budgeting. The audit covers from April 1, 2010, through September 26, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… years ended June 30, 2013. However, in certain instances we examined matters dating back to July 1, 2008 and extending … Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC … Findings For the three fiscal years ended June 30, 2013, we identified $493,172 in claimed costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentOversight of Building Construction Site Safety
… with applicable codes, laws, and rules for construction site safety. The audit covered the period from January 2018 … of building construction sites, including construction site inspections and safety, and enforcement activity need to … had a total of 77 safety issues, including: not having a site safety manager; missing or incomplete site safety logs …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyControls Over Vehicle Use and Transportation-Related Expenses
… across the State for routine maintenance and repairs and roadside assistance and towing. The regional repair shops …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expenses