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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… administered by the State Comptroller who is responsible for the disposition and recording of tax receipts pursuant to … Tax – Article 13A Tax imposed on the import, manufacture, sale and use of motor fuel by petroleum businesses operating … Car Sharing Tax Tax imposed on the receipts from shared vehicles as prescribed in Article 28D of the Tax Law. 30361 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 88-29
… a separate and distinct legal entity from the municipality for whose benefit the IDA was established (General Municipal … such case which is pertinent to the instant situation is Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837. In Rose , supra …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Oversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation (HESC) is … and whether HESC has only made payments on behalf of recipients who are in compliance with Program regulations. … Take steps to strengthen oversight of Program recipient eligibility requirements and ensure receipt of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging … system,” New York State Comptroller DiNapoli said. “Her arrest sends a strong message that we will find those who try … Donovan. The investigation was conducted by Investigator Dennis Churns and Deputy Chief Investigator Antoine J. Karam, …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli Launches Audits on School Safety
… Thomas P. DiNapoli today announced he has begun audits of the State Education Department (SED) and the New York City … years and the terror wrought in our children's classrooms is horrifying. Sadly, every school district in New York and … Stoneman Douglas High School in Parkland, Fla., left 17 dead and another 17 wounded. Field work is expected to begin …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOpinion 93-12
… payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School District … …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Best Practices – Information Technology Contingency Planning
… organization’s IT vendor. Identify Critical Processes and Services – Identify and prioritize the organization’s critical business processes and services and the IT systems, components and data that support the processes and services. In the event of an incident, personnel need to …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesState Comptroller DiNapoli Releases Municipal Audits
… and did not properly establish, fund or use reserve funds. Fund balances and real property tax levies were higher … and fundraising records were not maintained. Petty cash funds were not properly overseen or accounted for, and …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not ensure the clerk, while acting as the supervisor’s bookkeeper, prepared and filed the town’s annual update … totaling $869,428 to each applicable highway fund. Town of Yorkshire – Financial Management (Cattaraugus County) The … establish and adopt the following comprehensive written plans or policies: a multiyear financial plan; capital plan; …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… did not know who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2000-15
… VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) GENERAL MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not … General Municipal Law §209-i. You ask whether a volunteer firefighter who resides in another state and is a member of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Comptroller DiNapoli Releases Municipal Audits
… of Weights and Measures , Allegany County , Carle Place Water District , Circleville Fire Company , Village of … funds to the Office of State Comptroller. Carle Place Water District – Procurement (Nassau County) The district … access to the financial workings of government. … Alb Co Dept of Weights Measures Allegany Co Carle Place Water …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Report Details LIRR Delays in 2017
… more than in 2016. Another 767 trains were terminated en route before reaching their final destination, 35 percent …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Opinion 91-60
… of municipal corporations with populations of 50,000 or more are required by article 18 of the General Municipal Law … Pari-Mutuel Wagering and Breeding Law, §516; Patterson v Carey , 41 NY2d 714, 395 NYS2d 411; Ronan v Levitt , 73 …
https://www.osc.ny.gov/legal-opinions/opinion-91-60DiNapoli Examines Faltering LinkNYC Program
… Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand … high-speed internet with touch-screen tablets, free phone service, and charging stations to all New Yorkers, … them equitably, leaving large sections in the Bronx, Brooklyn and Queens without a single kiosk. Other Findings …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programXI.17 Protest Procedures – XI. Procurement and Contract Management
… Rules and Regulations , to be used when an interested party 1 asserts to OSC that the State Comptroller should not … with the public contracting entity. However, an interested party may file an initial protest with OSC’s Bureau of … and could not have been reasonably known to, an interested party prior to the date by which a protest was required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… permanently lower ridership levels, the increased impact from extreme weather, potential service reductions and other … will create escalating challenges with limited time for the authority to solve them. “The MTA is the engine that … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceInspector General
… State Comptroller shall appoint an Inspector General. Such person shall be the head of the office and shall report … with notice and a hearing before an independent hearing officer. He or she may be assisted by a staff of … activity, conflicts of interest or abuse in the OSC by an officer or employee relating to his or her office or …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-general