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Opinion 89-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli: IDA Report Shows Tax Break Growth Slows
… total net jobs gained through IDA projects in 2016, with Long Island achieving nearly 25 percent of the statewide total. … gains, with the Capital District adding the most (23,900). Long Island led the downstate regions with 51,632 jobs; The …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsState Agencies Bulletin No. 964
… immediately issue the Social Security and Medicare tax refund when the C8EMP form is processed. OSC Actions The OSC … basis. However, the Social Security and Medicare tax refund will no longer be remitted to employees until OSC receives the refund amount from the Federal Government. OSC will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refundsOversight of Complaint Activity
… Purpose To determine whether the Public Service Commission … consistently applies State laws, rules, and regulations to ensure utility consumer protections are enforced, …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… average growth of 4.5 percent. “This is welcome news for our municipalities and comes at a time when local … recovery, sales tax collections could vary either way for local governments and is generally a more volatile source … 2013. Most of this growth occurred in regions downstate. On average, growth in downstate counties was 5.9 percent, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… of Strict and Intensive Supervision and Treatment for sex offenders placed in the community. Our audit covered the … period April 1, 2012 through June 16, 2015. Background The Sex Offender Management and Treatment Act (Act) was enacted … confinement and post-release supervision, for certain sex offenders who are at or near their anticipated release …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentState Comptroller DiNapoli Releases Municipal Audits
… allow city officials to adequately monitor the use of BID funds. The council did not enter into a written agreement … association or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … in section 52 should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … furnishing the required security after advertisement for sealed bids in the manner prescribed by section 103. … therein and, therefore, does not provide an exception for purchases of used equipment from private sources (33 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-13State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Oversight of Drug Disposal
… Our audit covered the period January 1, 2016 to April 27, 2019. About the Program Unused, unwanted, and expired … agency, has supported pharmaceutical collection as a best management practice alternative, and further reinforced … the 40-month period January 1, 2016 through April 27, 2019. Although Providers should develop drug disposal …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalState Comptroller DiNapoli Releases Audits
… homeless shelter program. Of the $3,784,968 it expended in 2019, auditors identified $1,304,695 in reported costs for …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Collection of Lease and Permit Revenues (Follow-Up)
… balances we reviewed, the Department had not taken action on eight permits with a total amount outstanding of $417,000. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Homer – Non-Payroll Disbursements (2023M-63)
… and canceled check images to ensure bank transactions are appropriate. Annually audit the Supervisor’s records, as …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. … Determine whether the Herkimer County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Alfred – Incompatible Duties (2021M-99)
… result in an incompatibility of duties. Ensure that AUDs are completed and filed when required. Ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Boylston – Financial Condition (2021M-69)
… some corrective action. Appendix B includes our comments on certain issues Town officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69