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DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… as well as high inflation, continues to bolster statewide numbers. For the rest of the state, collections growth has generally … sales tax increases during the quarter, with some seeing double-digit growth. Schuyler County had the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal … buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under the buy-in … New York City (local districts). Annual Medicaid payments for the Medicare buy-in program total approximately $1.3 …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followSafety of Infrastructure (Follow-Up)
… the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). Background Our initial … was maintaining its infrastructure to preserve park safety by properly inspecting and repairing any hazardous …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followAccounts Payable Advisory No. 28
… designation process, agencies (including customers of the Business Service Center) should also assess controls over the credit card reconciliation process for Statewide credit card …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationXV.7 Budget Allocations – XV. End of Year
… segregation authority available in SFS so all payments can be properly processed by the end of March All necessary … with agencies to resolve any outstanding transactions that have budget errors to return funding back to the budget where possible. Prior to March 31, State agencies also need …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are also enrolled in Medicare Part B, which provides supplementary medical insurance for a …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followTown of Clare – Fiscal Stress (2013M-317)
… The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town … appropriations for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did … fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine … to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Comptroller DiNapoli Releases School Audits
… Hills Central School District – Fixed Assets (Westchester County) The board did not approve the disposal of assets with … Central School District – Financial Management (Monroe County) District officials circumvented the statutory … Preparatory Charter School – Information Technology (Monroe County) The board did not adopt adequate IT policies …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification documents are in …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Opinion 89-46
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-89-46City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… in revenues was widespread around the state, ranging from a drop of 19.5 percent in Westchester County to a 41.5 … of COVID-19 but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-maySUNY Bulletin No. SU-123
… Purpose To inform agencies of the procedures to process nonresident alien scholarships in … “unqualified”) is subject to withholding and reporting requirements. A scholarship is considered unqualified if the … is used for travel, room and board. These payments are reportable on Form 1042-S and may be subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 93-14
… Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- Powers and Duties (extension of service within a county sewer district) SEWER DISTRICTS -- Construction (extension of service within county district) COUNTY LAW, §§256, 266, 268, 270, 271: It appears …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 2002-9
… consideration for such services under the contract. You ask whether a town may pay a small "stipend" to one or … services in connection with the town's recycling program. You indicate that the total payments would not exceed … or statutory obligation by a municipality before funds can be paid to, or expended on behalf of, private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … as a term of his or her employment. Moreover, the payment does not fall within any of the exclusions from “other … pay, since the payment is for the assumption of additional work duties, as opposed to additional working hours ( compare …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned Business Program Implementation (Report 2015-S-81 ) . …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followEffectiveness of the Information Technology Transformation (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information … Technology Transformation process has been effective in ensuring that the resulting ITS clusters operate … Consolidation and Integration, Data Center Modernization, Digital Network Consolidation, and Enterprise Identification …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow