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Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfOversight of Information Technology Consultants and Contract Staffing (Follow-Up) (2020-F-21)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing (Report 2018-S-38).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f21.pdfOpinion 89-33
… (1982 Opns St Comp No. 82-227, p 286). If the board does not require prior audit and payment is made pursuant to … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the … before granting exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… In June, the city projected a two-year revenue loss of $9.6 billion from the COVID-19 pandemic. To offset the loss … Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory minimum … billion in federal aid, it still projects a budget gap of $9 billion over this year and next. Even with additional …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal Year (SFY) 2022-23, according … of jobs continued. In addition, increased tax rates on businesses and high-income taxpayers beginning in 2021 … generated an estimated $750 million in corporate franchise taxes and an estimated $2.7 billion in personal income taxes …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… March 30, 2021 Edition While Some New York Industries Are on the Path to Recovery, Others Are Not Job losses from the … jobs from February to April 2020. New data released by the State Department of Labor show less than half of the jobs … by the economic shutdown, suffering 30 percent of the State’s total employment decline despite representing only …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Opinion 88-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. … for village purposes is a question of fact. This is in reply to your inquiry concerning the proposed conveyance … village purposes is a question of fact to be determined, in the first instance, by the village board. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… privileges within the financial application. The server room is generally not locked even though the door has … Implement appropriate physical controls in the server and Internet service rooms to better protect the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationDisposal of Electronic Devices
… pictures, but none contained PPSI. In New York City, 13 hard drives showed indications that they still contained … wiped of data. We were unable to locate 17 computer hard drives that had already been removed from computers and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… Medicaid program. The Department uses two methods to pay for Medicaid services: fee-for-service (FFS) and managed … under Medicare, oxygen equipment rentals are subject to a 36-month limit. Key Findings We identified overpayments … the Department had adopted a similar policy to Medicare’s 36-month cap on oxygen equipment rental payments. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… policies or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199SUNY Bulletin No. SU-196
… who meet the eligibility criteria Background Chapter 340 of the Laws of 2013, which implemented the 2011-2016 … at least eight years of consecutive service on or after 07/02/11 at the campus at which they are currently … Date: The last overtime date to include LPP Earn Code: ULO Hours/Units: The number of overtime hours to include LPP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualOpinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-10
… the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human … et seq.) governs the establishment and operation of local commissions on human rights. Section 239-o of the … a local commission on human rights at one level of local government does not preclude establishment of a commission at …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Review of the Financial Plan of the City of New York - July 2009
Two years ago, New York City’s economy was booming and the City’s coffers were overflowing with record budget surpluses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2010.pdfState Agencies Bulletin No. 1707
… in over one (1) year. To provide agencies instructions for the use of a new Action Reason code to identify employees … PayServ upgrade, employee records that have been inactive for more than one (1) year and meet the other specific … The automatic system terminations will be processed for the following dates: Administration Pay Period 24L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by … 1, 2016 to January 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-tax