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Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… description of the complaint set forth herein constitute only allegations, and every fact described should be treated … by Congress and provided here for informational purposes only, as any sentencing of the defendant would be determined …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the cost of constructing laterals intended to be installed at the time of a district's establishment may be authorized …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… fire insurance tax monies, the monies may be expended only in the manner prescribed by the special act (see, e.g., … tax monies, section 617.0 provides: Such taxes shall only be used for the care and relief of disabled or indigent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2006-10
… of broadcasting meetings of the planning board and zoning board of appeals); (salary of registrar of vital … are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 Opns St Comp No. 80-784, p 214; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
… Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Affected Employees: Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: New York City's Tech Sector Is Booming
… "New York City has become one of the most important tech hubs in the country," said DiNapoli. "This industry has shown tremendous growth since 2010 and has … ," go to: http://osc.state.ny.us/osdc/rpt4-2018.pdf For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDeath Benefits
… information is listed in your Retirement Online account and on your Member Annual Statement. Be sure to keep your … benefits, and any needed forms, to your beneficiaries. For more information, read Getting Your Affairs in Order and A Guide for Survivors . If you are retired, please see the Death …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for Covid expenses … continues to cut significantly into MTA revenue. Commuter rail has recovered faster with Long Island Rail Road expected to reach 90% of pre-pandemic numbers and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 92-22
… not implicated in this instance because by representing only the owners of property located outside the village the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… 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/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… regardless of the transactional value of any contract, amendment, extension, or renewal, with one unusual exception that would occur if said amendment, extension, or renewal should result in a reduction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… as a second language. As of Jan. 15, 2020, there were 391 licensed proprietary schools — 357 private career schools … York. SED can refund students tuition, in some cases of school closures, through its Tuition Reimbursement Account … to reviewing these documents, SED conducts inspections at licensed schools to review records they are required to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… of School Psychologists. Among the audit’s findings: Only 1,101 out of 1,524 public schools had at least one …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… municipal charter or court-approved agreement; and only after supporting documentation is provided, reviewed and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Municipal Audits
… Square Public Library , Village of Hobart , Town of Lancaster , Town of Manchester , Village of Margaretville , … the store and the village during the audit period. Town of Lancaster – Information Technology (Erie County) Officials … Franklin Square Public Library Village of Hobart Town of Lancaster Town of Manchester Village of Margaretville Village …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fewer School Districts Overriding Tax Cap
… of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school district … are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… were not deposited in a timely manner as required. Town of Hunter – Information Technology (Greene County) The board and …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations made in our initial audit … Rate Setting ( 2014-S-55 ). Background The Department of Health (Department) is responsible for setting the monthly … To determine the extent of implementation of the seven recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 recommendations made in our initial audit report, … solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that only eligible health care providers …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-follow