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Personal Income Tax Refunds
… Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) 9,875 $ 32,144,145 Tax preparer …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsOpinion 93-24
… (construction of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor competitive sports … Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 2005-1
… STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by persons requesting the … Although the town, by rules and regulations, may provide for the collection of such fees by the entity providing … the town and may not be retained by the service provider for its own use. The town, by modification of the contract, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Administration of Fellowship Leaves
… least one year upon their return. Six of CUNY's 11 senior college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesUnified Court System Bulletin No. UCS-343
… is to notify agencies of an automatic union dues increase for employees represented by COBANC, in Bargaining Unit DR. Affected Employees: Employees represented by COBANC, in Bargaining Unit DR are affected. Background: Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancTown of Castile – Tax Collection Remittance (P1-24-23)
… totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli Issues Report on Transparency of Village Fiscal Activities
… said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal … 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. Failure to file by the statutory deadline or …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22CUNY Bulletin No. CU-833
… Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request of NYSNA, OSC will identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … the Act. In 1985, the OMB issued administrative Circular A-128, Audits of State and Local Governments to provide … 2013, Title 2 of the Code of Federal Regulations (CFR) part 200 (also referred to as Uniform Guidance) was issued, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… with service dates from January 2021 through March 2023 and paid home health care services with service dates from January 2023 through March 2023. About the Program The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July … "Since the pandemic hit, local governments have seen a massive drop in sales tax collections. This is hurting … in Tioga to 35.5 percent in Delaware. New York City had a 7.1 percent decline, a $43.9 million reduction in revenues, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… was less severe than previous declines since the start of the COVID-19 pandemic, particularly in the spring when … DiNapoli said. “Our local governments are on the forefront of the pandemic response and they need financial aid from the … were down across the board, ranging from a decline of 2 percent in the North Country to a drop of 13.5 percent …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberReview of the Financial Plan of the City of New York - December 2012
Mayor Bloomberg revised NYC’s four-year financial plan to reflect a delay in the planned sale of additional taxi medallions caused by legal challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2013.pdfThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfState Agencies Bulletin No. P-873
Revision to Bulletin P-871 Instructions for Payment of 1995 Uniform and Tool Allowances for Management/Confidential Employees and Employees Represented by CSEA
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-873.pdfNew York State Agency Use of Overtime and State Workforce Trends, 2014 - 2023
This report examines the use of overtime by New York State agencies and State workforce trends over the past 10 calendar years.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-agency-use-of-overtime-trends.pdfNew York State Agency Use of Overtime and State Workforce Trends, 2013 – 2022
This report examines the use of overtime by New York State agencies and State workforce trends over the past 10 calendar years.
https://www.osc.ny.gov/files/reports/pdf/cy2022-overtime-report.pdfNew York State Agency Use of Overtime and State Workforce Trends, 2012 – 2021
This report examines the use of overtime by New York State agencies and State workforce trends over the past 10 calendar years.
https://www.osc.ny.gov/files/reports/pdf/cy2021-overtime-report.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdf