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Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations Develop and implement procedures for periodic price accuracy testing. Perform testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of paying more than …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Suffern – Budget Review (B25-6-4)
… operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report includes 11 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Selected Management and Operations Practices (Follow-Up)
… (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … excess of $5,000 disposed of during the reporting period. For the calendar year ended December 31, 2016, NYPA reported … property sales. NYPA began energy efficiency programs for its government customers in New York City and Westchester …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… requires colleges and universities that maintain campuses in New York to implement sexual assault, dating violence, … must receive a copy of relevant rules and policies adopted by institutions and their annual certifications of … communities; and giving unit staff advanced training in responding to sexual assaults and related crimes. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actTrash Can Free Stations Pilot Program
… Station Environment and Operations (SEO) is responsible for station cleaning, station maintenance, and refuse collection for Transit’s 468 subway stations throughout Brooklyn, the … riders. Prominently post notices at all stations selected for the Pilot Program announcing the change and periodically …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programDiNapoli Releases July State Cash Report
… in July from a year earlier, helping lift the state’s total tax collections slightly above updated projections … easily accessible on his transparency website Open Book New York . … State income tax collections increased $882 million …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1156
… of the Statewide Financial System . Affected Employees All agencies using the new Statewide Financial … Data values were converted to SFS on March 23, 2012 for SFS Go-Live April 1, 2012. Division of Military and Naval … Budget Authority Year Code SFS - data no longer received For all Chart of Accounts crosswalks see the SFS website . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewidePurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… payments of approximately $33 million; $22.3 million was for services such as mortgage payments, insurance, and … prices. The Rules did not require competitive bidding for contracts less than $100,000 or for purchases made without a contract, regardless of dollar …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… village’s real property tax levy during the 2011-12 fiscal year and the equivalent of 66 percent of the levy in 2012-13; …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kPrivacy and Security of Student Data
… all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school … November 2022. About the Program The Department is part of the University of the State of New York, one of the most complete, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) … when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… moved out in 2021 retained no New York source of income after they left, suggesting a potential loss of economic …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-42State Agencies Bulletin No. 884
… Departments and Institutions, the following was added for M/C employees who had separated from State service prior … than thirty-five (35) days. Effective Date(s) Payments for employees who had separated from State service may be … resolution. Deduction Information All general deductions for employees in the above bargaining units whose status is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public … intermediate- and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Audits
… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … to young children with disabilities. CPN is reimbursed for these services through rates set by SED. Auditors looked … My Children Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits