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Sales Tax Vendor Registration Practices
… the tax from customers, and remit the tax to the State. New York’s sales tax is imposed at a rate of 4%. Additional … use tax is imposed on taxable items or services used in New York when a sales tax has not been paid. Under the Law, … in the State. Vendors without a physical presence in New York must register if they have both sold more than …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followDiNapoli: Queens Economy Takes Off
… hospitality, business services and retail were responsible for more than two-thirds of the new jobs. The unemployment … shares. In 2016, Hispanics and Latinos accounted for 28 percent of the population, whites for 25 percent, Asians for 25 percent, and black or African …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… 2022. The full op-ed is below: It takes big money to run for political office in New York, especially for statewide office. The current campaign financing system … alone. I support fusion voting. It is a net positive for New York. Fusion voting is a mechanism by which third …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… from and not to be confused with centralized contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by all agencies and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS centralized contracts). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license plate images that … not be processed and an inability to obtain addresses for some out-of-state drivers, resulting in potential lost … the assumption that all unbilled tolls are cars. The toll for a five-axle tractor trailer is almost five and a half …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Purpose To determine the implementation status of the six recommendations made in our initial audit report, … Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17 ). Background We … documented, and include formal repayment plans for recipients of exemptions. Key Findings Department officials …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessImproper Payments to a Physical Therapist (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … to individuals who are economically disadvantaged and/or have special health care needs. Many of the State’s … needed. Of the initial report’s two audit recommendations, one was partially implemented and one was not implemented. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followDiNapoli: Village Fiscal Stress Declines Again
… fiscal stress," said DiNapoli. "I commend local officials for this improvement and believe that sensible budgeting and … "susceptible to fiscal stress," or has "no designation." For the fiscal year ending 2016, the three villages in … period. In January, DiNapoli released fiscal stress scores for school districts. In April, scores for the 17 cities with …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and … determined that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain … Forensic Audit of Payments to On-Board Service Managers (Follow-up) ( 2015-F-15 ) … Determine extent of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followMandatory Membership – Membership and Enrollment
… Employees who are eligible to join PFRS (both full-time and part time police officers and firefighters). Before July … plan or a 20-year retirement plan, your employee only has one year to do so. The election forms for both the 25-year … plan within one year of appointment. Rev. 12/23 … Some public employees are required to join NYSLRS others may …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipNew York State School Aid: Two Perspectives
This report examines the recent history of school aid, highlighting the opportunities and challenges presented by this year’s budget.
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolaid2016.pdfPrivacy and Security of Student Data (Follow-Up)
… the student data reporting processes. SED is responsible for safeguarding its data and ensuring the confidentiality, … the educational work of the State. It is also responsible for ensuring compliance with relevant laws and regulations, … data privacy, including completing the data classification for all types of information that it creates, collects, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… find housing by making full use of available federal funds for vouchers, according to an audit released today by New … included the height of the COVID-19 pandemic when the need for affordable housing intensified. During that time, HCR … billion in federal housing funds, including $6.8 billion for the Section 8 Performance-Based Contract Administration …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES New York State reimburses employees for business use of a personal vehicle based on the standard … (GSA). By adhering to this allowance, reimbursements for mileage are not taxable to the employee. Reimbursements … are-rates-pov-rates-etc/privately-owned-vehicle-pov-mileage-reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesControls and Management of the Unemployment Insurance System (Follow-Up)
… as Pandemic Unemployment Assistance (PUA), which allowed for enhanced UI benefits for those affected by COVID-19. The COVID-19 pandemic and the … Information reported by the U.S. Department of Labor for April 1, 2022 to March 31, 2023 shows that the estimated …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that five villages were … “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate fiscal stress.” … and avoid potential pitfalls in the coming years.” The latest round of fiscal scores evaluated local governments …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… projects are underway that will create job opportunities for area residents and increase the number of affordable … “Jamaica is a community on the move and is well-positioned for even further growth,” said Queens Borough President … residents. State Comptroller DiNapoli should be commended for producing this comprehensive and informative report.” “We …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… determined that referees did not always properly report and account for foreclosure funds. Referees deposited surplus … the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 … in our initial report. Of the four prior recommendations, one was implemented, two were partially implemented and one …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% … State Comptroller Thomas P. DiNapoli. A rebound took place in the latter half of the last decade before dropping … 16 and over, that is either employed or officially considered unemployed – those who are not employed but have …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peak