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Selected Aspects of Toll Collections (2022-S-15) 180-Day Response
To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s15-response.pdfSelected Aspects of Toll Collections (2022-S-15)
To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s15.pdfRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfNew York City's Growing Debt Burden - July 2005
The capital needs of New York City are extensive.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2006.pdfIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost … cases, the federal government may request the negotiation of a separate rate for distinctive programs instead of using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsHamburg Central School District - Continuing Education (2019M-11)
… Determine whether the District’s continuing education cash receipts are properly accounted for. Key Findings … policies and procedures regarding the continuing education cash receipts process. The District does not have assurance all continuing education cash receipts are properly accounted for due to internal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and … only help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions are … operated, licensed or certified by the Office of Mental Health (OMH) and other state agencies. Reportable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesLead Contamination of State Armories (2019-S-50)
To determine whether the Division of Military and Naval Affairs has implemented adequate controls to ensure all armories are tested for lead and are ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50.pdfHomeless Services Housing Needs Assessment
… shelters directly or contracting with third-party providers to operate them. As of December 31, 2021, the … Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and … over 20% of the time. According to the results of our current audit, missing or late Assessments and ILPs have …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… families of the young victims. “There cannot be true peace in the Middle East until the citizens of Israel no longer …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsAccounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disaster Work
Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disa
https://www.osc.ny.gov/files/local-government/publications/pdf/disaster.pdfOpinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Total Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… and/or were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting … the building was essential to the operation of a bona fide agricultural or horticultural production carried on for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Total Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2021 receipts; and Have increased 11.5 percent since 2017. In 2021, personal income tax receipts—the State’s largest tax … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are elected or appointed as public officers. You must give … of the governmental entity. If the duties of the position are routine, subordinate, advisory, or directed, then the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersTotal Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTown of Holland - Real Property Tax Exemptions (2018M-232)
… were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate documentation. … We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a total … The Assessor: Granted or subsequently maintained 81 exemptions totaling $5.7 million that were not supported by …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261