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XI.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-documentationTown of Holland - Real Property Tax Exemptions (2018M-232)
… supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Selected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees the … districts. Other Related Audit/Report of Interest State Education Department: Compliance With the Safe Schools … Determine whether the State Education Department properly oversees Migrant Education …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programTown of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Justice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits … in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … statement. JCF will send a copy of the distribution summary to each justice. Upon receipt of the invoice and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: MTA Financial Outlook in Precarious Balance
… on MTA’s 2020-2024 capital program, far behind schedule, only began to pick up pace in the spring of 2021. Further …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… and in the spring of 2021, particularly among remote-only students, suggest these impacts disproportionately … and enrollment fell significantly. In spring 2020, only 85.2% of students attended online classes, compared to … 4.9% in school year 2020-2021, and the city expects only half of students to return. DiNapoli made several …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapTown of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25SUNY Bulletin No. SU-133
… by the college Employee must have a status of Active, Paid Leave, or Leave of Absence with a reason of Military Stipend or Workers' Compensation on July 24, 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-133-ratification-bonus-and-salary-increases-employees-nonInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its … the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNew York’s Paid Family Leave Program
… . 3 New York was the fourth state to offer family leave insurance — following California (2004), New Jersey (2009) … Financial Services (DFS) supervises and regulates all PFL insurance carriers. In addition, in collaboration with DFS, … through payroll deductions that employers use to pay for premiums on policies provided by participating insurance …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programFairview Fire District – Payroll and Leave Accruals (2024M-96)
… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96DiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… as personal income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a … ago as personal income tax receipts the states largest source of revenue lagged expectations according to a midyear …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… competitive bidding scenario for the breakfast items, only to award a second procurement contract to Smart Starts …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeSustainable Investments and Climate Solutions Program
… clean energy, climate index funds, green bonds, affordable housing, sustainable infrastructure and more. The Fund also … standards for environmental management. Affordable housing Creating equal housing opportunity for low-income families and communities …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programCUNY Bulletin No. CU-718
… adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be received in OSC’s Audit Section by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveState Comptroller DiNapoli Releases Municipal & School Audits
… board members did not complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
Millions of New Yorkers face daily challenges as a result of living in or near the federal poverty level resulting in painful choices between satisfying basic needs such as shelter health care food or transportation
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsInternal Control System Components
… January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the negotiated sale of tax-exempt and taxable New York state General Obligation … the state expects to sell $83.4 million or more of Series 2023C bonds to refund a portion of certain … Comptroller Thomas P DiNapoli today announced the details of the negotiated sale of taxexempt and taxable New York …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bonds