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Sales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followImplementation of the Security Guard Act (Follow-Up)
… our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of … of the General Business Law, also known as the Security Guard Act (Act), requires that individuals working as … with issuing registration cards for all security guard applicants who meet the requirements and are able to …
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 … of interests in real property, including those of real estate investment trusts, easements, and leases, are … and practices in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 2353
… Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement (CLEFR) through PayServ. Affected … has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR reimbursement will be … Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement CLEFR through PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the department’s rates. Auditors found the district could have received an additional reimbursement of more than … unrestricted fund balance that ranged from 0.1 percent to 2.4 percent of the ensuing years appropriations, which is …
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
… review supporting documentation including time records, bank statements, direct deposit listings or cancelled checks. …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… dual-signs checks with the clerk-treasurer, no one reviews bank statements, canceled check images or monthly reports and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… to finance operations, none of the fund balance was used for operations for the 2013-14 through 2015-16 school years. When the amount … treasurers did not issue duplicate press-numbered receipts for extra-classroom activities' collections. Find out how …
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 $22,000 in … A Scarpino Jr announced the sentencing of Rochelle Rose to five years probation after her guilty plea to grand …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsAvoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… report - pdf ] We also released 20 letter reports to the following 8 Counties: Albany [pdf] , Chautauqua [pdf] , … Towns: Clay [pdf] , Colonie [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda … For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics Boards …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1DiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… intelligence (AI) in employment decisions, according to an audit released today by New York State Comptroller … job applicants are often unaware when AI tools are used to screen them. Additionally, DCWP’s complaint handling and … knowing if a company is using artificial intelligence to evaluate their resumes or video interviews, and whether …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and … today by New York State Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it … parties or local municipalities, and the law requires dam owners to operate and maintain dams in a safe condition. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of local departments of social services and homeless shelter providers to make sure those entering the shelters … per year from 2018 to 2022. Each client who enters a shelter must take part in a needs assessment and the … to be completed within the first 10 days of admission to a shelter. DiNapoli’s auditors found from January 2018 to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: MTA Budget Outlook Improves
… is plenty of time before the next scheduled fare increase for the MTA to refocus its efforts on reducing waste, which … service ($317 million), and lower health insurance costs for active employees and retirees ($218 million) compared to … risen much faster than inflation over the past six years. For instance, since 2007, the cost of a 30-day MetroCard rose …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesUnexpected Delays and Events
… as part of its incident response, may request that MTA Bus Company (MTA Bus) and New York City Transit cross-honor LIRR tickets or …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $356,000 were not competitively procured, as required by state law and the village’s procurement policy. In addition, … reports, annually audit the treasurer’s records per state law or ensure the accuracy of the annual financial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0