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Opinion 91-61
… additional one per centum of such bail moneys shall be disbursed as provided in subdivision three of this section, … as noted, require that the additional 1% fee ultimately be disbursed to the county treasurer for use only to fund an … the additional one per cent fee because the fee cannot be disbursed in accordance with the requirements of section …
https://www.osc.ny.gov/legal-opinions/opinion-91-61XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsControls Over Unclaimed Bottle Deposits
… many beverages sold in the State, such as soft drinks and beer. Consumers may then return their empty beverage …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the … October 31, 2014. Background The Office promotes the mental health and well-being of all New Yorkers. Its mission … whose needs have not been well met by more traditional mental health services. Currently, 78 ACT provider teams are …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMaintenance and Inspection of Event Recorder Units (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of … (Transit) is the largest public transportation agency in North America and one of the largest in the world. As of August 25, 2021, Transit has 6,455 subway …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum … is paid by registered distributors of applicable types of fuel at a cents-per-gallon rate at different points in the … the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective January …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… Objective To assess the extent of implementation of the three … and energy security in the State. EO 88 is intended to accomplish broader State policy goals, such as reducing … covered agencies and authorities (collectively referred to as Affected State Entities, or ASEs) by April 1, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followNew Customer-Focused Subway Metrics
… introduced the new metrics¹: Additional Platform Time (APT), the average time that customers wait at a station … 2019-20 State Budget, requires the MTA to publicly report APT, ATT, AJT, and CJTP. Key Findings Transit’s new … assumptions made during its calculation of subway APT, ATT, and AJT or the limitations of the data used. APT …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) programs … To determine whether the Office of Addiction Services and Supports programs and the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… plan marketplace organized under DOH where individuals can apply for and enroll in health insurance plans, including … in the initial audit and was unable to determine what, if any, recoveries had taken place. Of the initial report’s …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… tax receipts met or exceeded 2019 pre-pandemic levels for the same period. Some of the regions with the strongest … and the Capital District (15.4%). Sales tax receipts for New York City totaled $2.1 billion in the third quarter, … as the re-opening or increased permitted occupancy of more indoor venues such as restaurants, theaters and sports …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, but Health … nurses, respectively. As a result, H+H increased temporary nursing headcount with costs rising as high as $660 million … and continued challenges contributing to a nationwide nursing shortage persist and add pressure on the H+H system …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsState Comptroller DiNapoli Releases Municipal Audits
… effectively." Village of Endicott – Budget Review (Broome County) The significant revenue and expenditure projections … taxing authority. The village's ability to rely on real property taxes as an increased revenue source in the future … were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did not establish policies …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and capital plans or the following policies in fund balance, reserve and budgeting. As of December 31, 2020, the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… [read complete report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer … Period January 1, 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain … oversight by a fire company board and membership, and the protection of public funds. The Company’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andFinancial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programPayroll Improvement Project Bulletin No. PIP-012
… questions regarding this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin … Payroll Improvement Project Bulletin No PIP012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payIX.9.A Transfer Authorizations – IX. Federal Grants
… to another with specific statutory authorization for such transfer. These transfer authorizations may be contained in appropriation … bills" and provide the authorizations necessary to transfer federal grant funds to reimburse other state funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to correct any … balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsAccounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest