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Processing of Sexual Offense Evidence Collection Kits
… Offense Evidence Collection Kits (kits) in compliance with Executive Law Section 838-a: Maintenance of Sexual … estimates. We project it will take the FIC about two years with its current staffing levels to process the backlog and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOversight of Sidewalk Sheds (Follow-Up)
… Program The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more … of all people who visit, live, and work in the City. DOB is also responsible for the oversight of sidewalk sheds … constructing a building or performing façade work that is more than 40 feet above a sidewalk, demolishing a building …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSales Tax Vendor Registration Practices (Follow-Up)
… The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local … and remit the tax to the State. New York's sales tax is imposed at a rate of 4%. Additional sales taxes are … Commuter Transportation District at 0.375%. The use tax is imposed on taxable items or services used in New York when …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followImplementation of the Security Guard Act (Follow-Up)
… in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The … Article 7-A of the General Business Law, also known as the Security Guard Act (Act), requires that individuals working … the Department with issuing registration cards for all security guard applicants who meet the requirements and are …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 2353
… this bulletin is to notify agencies of three new earnings codes that have been created to allow the Office of Employee … Effective Dates: The new earnings codes will be implemented in July of 2025 and affected … Actions: OSC has created the following Time Entry Earnings Codes to process OER Tuition Reimbursement and CLEFR payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureAvoca Central School District – Payroll (2025M-14)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1DiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… deaths (164 in Suffolk and 81 in Nassau). Regionally, the North Country had the highest per capita fatality rate in 2022 at …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, according to the quarterly sales tax report released … report on sales tax collections from January to September 2025 include: Each of the 10 regions in the state, including …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … unrestricted fund balance that ranged from 0.1 percent to 2.4 percent of the ensuing years appropriations, which is … when unused appropriated fund balance is added back to the reported unrestricted fund balance, the district’s …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… from 2017-18 through 2020-21. Officials could not explain how the finance committee participated in the budgeting … process or identify what reports the committee receives or how they are reviewed. The district’s budgeting practice of … control weaknesses were communicated confidentially to officials. Frewsburg Central School District – …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not maintain adequate records to properly account for BID funds. BID charges exceeded the statutory limit for … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget transparency and accountability for … perform the required annual audit of the clerk-treasurer's records. Village of Nassau – Budgeting (Rensselaer County) … percent in 2014-15 to 30.9 percent in 2016-17. The board's budgeting practices resulted in an unrestricted fund …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… School District , Hudson Falls Central School District , Mount Sinai Union Free School District , Oyster Bay-East Norwich … were accurately billed, collected, recorded and deposited. Mount Sinai Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… A. Scarpino, Jr. announced the sentencing of Rochelle Rose to five years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid … that Rose kept her deceased mother’s bank account open to collect her mother’s pension payments. "Thanks to my …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsState Agencies Bulletin No. 880
… Purpose To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and 131 . Affected Employees All employees … called an Appointment Above the Minimum Salary. Reason Code IHR is currently used to identify employees whose … To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and 131 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesOpinion 89-9
… your letter, the only known heir of the deceased employee is a sister, who has been advised of the unclaimed paycheck. … without administration. Under this statute, "debt" is defined to include "... earnings, wages, salary or bonus … 3 of section 1310 of the SCPA authorizes a debtor, which is defined to include a government agency owing a "debt", to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… with $1.9 billion in unanticipated resources now expected to be available over the course of the financial plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an analysis of the MTA’s financial plan released today by …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves