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Opinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Controls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance … has the authority to penalize deposit initiators that fail to register with the Department or fail to file quarterly reports. The Act requires all …
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 Assertive Community Treatment (ACT) program to ensure … measure performance against expectations, it is unclear to what extent, if any, the other 76 percent of discharged …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programState Comptroller DiNapoli Releases Municipal Audits
… complete financial records. While the secretary provided monthly reports, including the bank reconciliations, the supervisor did not provide those financial reports to the remaining board members. As a result, the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 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 … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time … in General Municipal Law, §103(6). However, this exception does not apply to purchases from private sources. You ask … the manner prescribed by section 103. Since section 103(1) does not distinguish between purchases of new or used …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business … of fuel at a cents-per-gallon rate at different points in the distribution chain, depending on the product involved. … the PBT rate is 17.3 cents per gallon, up from 16.6 cents in 2021. Transactions exempt from PBT include sales to …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followNew Customer-Focused Subway Metrics
… corporation chartered by the New York State Legislature in 1965. Transit is an agency of the MTA that operates New … and performance indicators. One of the goals the MTA cites in its annual report is to provide on-time and reliable service to customers. In July 2017, the MTA prepared a Subway Action Plan (Plan) to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsState Comptroller DiNapoli Releases Municipal Audits
… board did also not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital … As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, ranging from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Oversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) programs and the programs it oversees collect and dispose of unneeded drugs using environmentally sound methods. Our … unwanted, and expired pharmaceuticals present a range of potentially harmful environmental and societal …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalMaintenance and Inspection of Event Recorder Units (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … Inspection of Event Recorder Units (Report 2018-S-19 ). About the Program The Metropolitan Transportation Authority …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… of 2021), up $861 million (20%) from the same period last year and continuing the trend of exceeding pre-pandemic … the strongest third quarter growth include Mid-Hudson (16.5%), Long Island (16.3%), and the Capital District (15.4%). Sales tax receipts …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… is the centerpiece of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. … office space in the Capital Region. OGS is responsible for 19 buildings and two campuses. Of the 19 buildings, 11 …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Improper Overlapping Medicaid … under DOH where individuals can apply for and enroll in health insurance plans, including Medicaid and the … enrollments determined by NYSOH were accurately reflected in eMedNY when individuals transitioned between the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… in the Statewide Financial System (SFS) is provided for intergovernmental agreements subject to OSC review and … applicable to that agency. See XI.2.A Thresholds for additional information. AGREEMENTS BETWEEN STATE AGENCIES … applicable to the state agency. The procurement record for intergovernmental agreements must include a justification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… staff, despite hiring over 1,660 new nurses in city fiscal year (CFY) 2024, according to a new report released today by … workforce growth projections of 195,000 new positions a year. One factor impacting the number of nursing school … than any other health system in New York City. This year, CUNY unveiled a new Nursing Education, Research and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… select real property tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Unified Court System Bulletin No. UCS-168
… Company. Affected Employees Unified Court System judges in Bargaining Unit 86 Effective Date(s) Administration pay … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0State Agencies Bulletin No. 1584
… Purpose To inform agencies of a change in the Maine income tax withholding rate. Affected Employees Employees who live and work in the State … income greater than $200,000. Single Standard Deductions : Changed from $8,750 to $11,600 . Married Standard Deduction : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-change