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XVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid from any fund under the management of the state, or any agency or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also provides that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Chenango Valley Central School District -- Budget Review (B19-4-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2019-20 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followPreferred Source Contracting (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … Preferred Source Program, established under Section 162 of the New York State Finance Law (Law), grants “preferred …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followCapital Program Revenue and Expenses (Follow-Up)
… in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background The New … through June 30, 2017, NYRA received about $177 million in revenue from Resorts, distributed as follows: $37 million for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followState Agencies Bulletin No. 1549
… Affected Employees Employees who previously enrolled in payroll deduction for Transamerica (voluntary) Life … and advise employees to follow the directions provided in their letters from Univers Transamerica and the PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredHousing Preferences for Veterans (Follow-Up)
… recommendations included in our initial audit report, Housing Preferences for Veterans (Report 2011-N-3 ). … City Department of Housing Preservation and Development (NYC HPD). We specifically found two housing companies in …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 97-6
… to materially change the law, and courts must seek the new legislative purpose and construe the law so that it may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Contracts for Personal and Miscellaneous Services (Follow-Up)
… needs by using a single contract; or an existing New York State or New York City contract could be used to obtain the necessary … Interest Port Authority of New York and New Jersey: Contracts for Personal and Miscellaneous Services …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followOpinion 92-3
… 18, and may provide for the prohibition of conduct ( id .). Therefore, we believe that a town's code of ethics may …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2001-9
… 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-2001-9Assertive Community Treatment Program (Follow-Up)
… Community Treatment Program (2014-S-25). Background The New York State Office of Mental Health (OMH) promotes the mental … for nearly 5,500 recipients. Based on their respective areas of expertise, ACT provider team members collaborate to …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followAccountability for Traffic Ticket Surcharges (Follow-Up)
… for Traffic Ticket Surcharges (2014-S-26). Background New York State Vehicle and Traffic Law authorizes cities that … the TVBs and the Division. However, we identified certain areas where the Department could make greater use of the data …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Wage Subsidy and Transitional … welfare programs. The TANF block grant program requires New York State to engage individuals in countable work … eligible public or private not-for-profit organizations (contractors) to employ eligible individuals or act as the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three … 13, 2011, Medicaid made improper payments totaling $94,460 to Davis Ethical Pharmacy. Based on information obtained from … that patients actually picked-up the drugs billed to Medicaid. Moreover, as a result of our audit, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… with member hospitals. Payments for hospital services are generally based on standard fee schedules that are negotiated between Empire and its member providers. … for special items (implants, drugs and blood) that are not covered by the standard fee schedules. Agreements …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughInspecting Highway Bridges and Repairing Defects (Follow-Up)
… issued on May 19, 2014, found that the Port Authority of New York and New Jersey (Authority) did not follow the New York State Department of Transportation (Department) requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-follow