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Opinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND … Whether the allocation of county sales tax revenue required by Tax Law 1262d should …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Controls Over Unclaimed Bottle Deposits
… deposits. The Act requires all deposit initiators registered with the Department to remit 80 percent of any …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsDiNapoli: State Pension Fund Value $206.9 Billion
… that the New York State Common Retirement Fund (Fund) earned an estimated 11.35 percent return on investments in … announced that the New York State Common Retirement Fund earned an estimated 1135 percent return on investments …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionUnified Court System Bulletin No. UCS-180
… Purpose To inform agencies of OSC’s automatic processing. Affected Employees Eligible … and Justices in Bargaining Unit 86 Background Chapter 567 of the Laws of 2010 created the Special Commission on Judicial … To inform agencies of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… and retain more nurses,” DiNapoli said. “The number of full-time nurses at H+H now exceeds pre-pandemic levels, … million in CFY 2024. H+H still relies on a greater number of temporary staff to meet patient needs than it did … growing fast enough to meet workforce growth projections of 195,000 new positions a year. One factor impacting the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsComptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal years. Furthermore, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking … a municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception … 1, 1953, all purchase contracts involving an expenditure in excess of the monetary threshold fixed in section 103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … under General Municipal Law, §99-m(2), as amended by Laws of 1991, chapter 166, §383, in those counties which do not …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Assertive 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-programState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … had a total of 24 credit cards during the audit period with total credit limits exceeding $101,000. These large …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Virtual Currency Licensing (Follow-Up)
… effort.” Part 200 requires businesses to obtain a license (BitLicense) to engage in virtual currency business …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … and the Essential Plan. Medicaid provides a wide range of health care services to individuals who are economically … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… Attorney David Soares and the New York State Police for their partnership with my office’s Division of … was paid and justice was served.” “The loss of a loved one is always a difficult emotional period, but it should never … Police Acting Superintendent Steven A. Nigrelli said, “I commend the diligent work of our State Police members, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, … public benefit corporation, political subdivision of the State, another state, etc.) is a contract and, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 million (20%) from the same period last year and continuing the trend of exceeding pre-pandemic levels, … Local sales tax collections totaled $52 billion in the third quarter JulySeptember of 2021 up $861 million 20 …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterMaintenance and Inspection of Event Recorder Units (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of Event Recorder Units (Report 2018-S-19 ). About the … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-follow2021 Fall Conference - Bureau of State Payroll Services
… please contact the Payroll Services mailbox . 2021 Office of Operations Fall Conference Schedule - Full Schedule …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesState Comptroller DiNapoli Releases Municipal Audits
… issued. Brighton Fire Department, Inc. – Board Oversight of Financial Operations (Monroe County) The board did not provide adequate oversight of financial operations. The department lacked detailed … or any interim financial information to the membership. Of 220 disbursements reviewed totaling $545,658, 155 (70 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2