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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.pdf

Administration 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.pdf

Oversight 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.pdf

DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes

… New York State Comptroller Thomas P. DiNapoli today reminded New … of states that offer state tax relief. Contributions made by December 31 can provide up to $10,000 in state tax … Services Corporation. Parents can use the program to save money to help cover qualified higher educational costs …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxes

State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered

… for the Police and Fire Retirement System (PFRS). DiNapoli is also dropping the long-term assumed rate of return on investments from 7 percent to 6.8 percent, anticipating a lower return investment … funded in the nation. The long-term outlook for investors is changing and requires a more conservative approach. As in …

https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-lowered

Greene County Industrial Development Agency – Management Practices (2013M-95)

… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that … hold businesses accountable when they do not comply with employment reporting requirements or meet specific employment …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management

Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)

… initial audit. For instance, the Department implemented a new claim processing control to prevent payment of excessive …

https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-follow

Opinion 91-1

… the required security after advertisement for sealed bids in the manner provided by this section ... (emphasis … laws, the scope of a preemption is a matter of statutory construction requiring consideration of the plain meaning of … No. 10459/88; Walter v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, …

https://www.osc.ny.gov/legal-opinions/opinion-91-1

Opinion 89-33

… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … the office of auditor, the board of trustees shall audit all claims against the village ... [Emphasis added] … day, week, month or year may be paid without prior audit. All payrolls, or other claims for compensation, for personal …

https://www.osc.ny.gov/legal-opinions/opinion-89-33

DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges

… New York City, New York state and the Metropolitan Transportation … shot up to 20.4 percent in June, the highest level in 44 years. The loss represented one-fifth of the jobs in the city …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges

Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000

… State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … He lined his pockets with Fire Department and Fire Council money to pay personal expenses, and then lied about it to … but, as he admitted, he proved himself unprincipled by his deceitful actions. For approximately four years, …

https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000

Town of Owego Fire District – Board Oversight (2013M-26)

… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26

Accounts Payable Advisory No. 3

… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … through regional offices located at various addresses in New York State (e.g., entities such as Time Warner Cable and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequence

Hancock Fire Department – Audit Follow Up (2018M-236-F)

… [read complete report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-f

Village of Delhi – Audit Follow-Up (2019M-204-F)

… 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and has approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

Honeoye Central School District – Payroll (2015M-277)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … of payroll transactions or establish compensating controls to routinely monitor and review the payroll clerk’s work. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277

State Agencies Bulletin No. 1707

… date of the max effective dated row on Job Data, whichever is greater, using Action/Reason code TER/STE . Control-D …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-year

Opinion 93-13

… outside of the city. County Law, §650(1) states that "[t]he sheriff shall perform the duties prescribed by law as an … the court and conservator of the peace within the county. He shall perform such additional and related duties as may be … 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-93-13