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Accounts Payable Advisory No. 73
… XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the payment of sales tax and freight …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Somerset – Budgeting for Sales Tax (2016M-419)
… 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. … Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Human Resource Practices
… New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to … Resource Department (HR) manages and supports resources for Upstate’s workforce across four colleges, a research … and procedures help ensure applicants are qualified for employment and employees receive appropriate …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Agencies Bulletin No. 908
… to the New York State Division of the Treasury within 30 days. Checks appearing on the NPAY539 report that fall … must be secured by the appropriate Business Unit. Within 30 days of the check date, the agency is required to make two … to locate the employee and deliver the check. If, after 30 days, the check cannot be delivered to the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/908-non-negotiated-andor-undeliverable-new-york-state-payroll-checkState Agencies Bulletin No. 1786
… agency as undeliverable, the check must be returned to the New York State Department of Taxation and Finance, Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… whether fees apply when purchasing a gift card. As a rule of thumb, DiNapoli said New Yorkers should register the card with the retailer and use gift cards within a year of purchase to avoid inactivity fees. Money from unused gift … office as abandoned property after five years of dormancy. In State Fiscal Year 2015-16, $11 million from …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonControls Over Revocable Consents (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations in … with the New York City Department of Transportation’s (DOT) Office of Cityscape and Franchises (Office) . The … consents have one in place . We found that DOT did not bill and collect the correct amounts, did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followTechnology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… office is currently holding more than $15 billion in unclaimed funds from uncashed checks, bank accounts, stocks and more. …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonSchuyler County – Court and Trust Funds (2021-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2018 through September 30 2021
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Gananda Central School District – Financial Condition (2014M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Town of Wawayanda – Financial Operations (2024M-160)
… by the New York State Comptroller’s Office (OSC) which limits the Town’s ability to properly report financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 320
… live in the five boroughs who receive a supplemental wage for payment in the payroll system are subject to the … a copy of the NYS-50-SUB-New York Withholding Tax Tables for June 1, 2002, contact NYS Department of Taxation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfTown of Westfield - Real Property Acquisition (2019M-119)
Determine whether Town officials properly acquired real property for a Town purpose.
https://www.osc.ny.gov/files/local-government/audits/pdf/westfield-2019-119.pdfOpinion 90-6
… which may be pertinent. Each county outside the City of New York constitutes a "county social services district" (Social …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 88-51
… for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually … may be abolished by board resolution. This is in reply to your letter concerning the expenditure of moneys held in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorDiNapoli Announces State Contract and Payment Actions for June 2017
… on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses … Intervention Program grants, including $16.9 million to New York City and $3.5 million to Suffolk County. $20.6 million to Health Research Inc. for the New York State Smokers' Quitline and Quitsite. $20 million to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017