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Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit … and asbestos abatement. Key Findings The Department does not assess and collect all required fees and fines. In … for the three fee categories we reviewed. The Department does not have accurate records to show who is required to pay …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … with sales tax, State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … has approximately 290 students, is located in the City of Rochester, Monroe County. The School had operating expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOpinion 93-14
… a sewer system to every property owner who requests it ( Charles v Diamond , 41 NY2d 318, 392 NYS2d 594; see also … to provide water service to the development ( cf . Robert v Town of Amenia , 127 AD2d 637, 504 NYS2d 40; see … County Law, §266). March 19, 1993 Lawrence E. Corbett, Jr., Esq. Washington County Sewer District No. II … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… employers of choice. The deadline for participating in the 2019 DEI is January 31 and any inquiries can be sent to … Inclusion Advantage,” concluded that companies with best practices for employing and supporting people with … s://osc.state.ny.us/sites/default/files/other/documents/pdf/2019-04/disability-inclusion-sample-letters.pdf . … New York …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… subject to a shareholders’ vote on Friday, May 15 at the Fortune 500 company’s annual meeting. DiNapoli is trustee of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingV.3.E Programs – V. Chart of Accounts (COA) Governance
… found on the SFS Coach and is organized as follows: Level 1: Total Programs Level 2: Major Program from Appropriation … Bill Copy (i.e. all capital letters line) Levels 3 and below: At a minimum, these levels must capture … programmatic detail in Appropriation Bill Copy, and may also capture agency-specific information that directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State … million in 2027. For example, the MTA has yet to identify how it will achieve all of the $500 million in annual savings … in the system. Capital and Debt It is currently uncertain how large the MTA’s 2025-2029 capital program will be or how …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… low-income communities, where the majority of H+H patients live. These communities were also more likely to have people … to manage increased operational demands. By June 23, 2021, H+H had administered one million vaccinations (11% of … annually from previous cost saving efforts starting in FY 2021, and $1.2 billion in new savings which includes $611 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… generated an estimated $750 million in corporate franchise taxes and an estimated $2.7 billion in personal income taxes … the Gateway Program from the state’s debt cap, on top of $19 billion in debt issuances that have been excluded from the … Fiscal Year 2022-23 Enacted Budget Review Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking … the fourth year in a row that New York has had a positive balance of payments, after a long history of sending more tax … and Washington were the only states to have a negative balance. Prior to the pandemic, New York consistently ranked …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesState Comptroller DiNapoli Releases Municipal Audits
… receipts for all transactions and did not perform monthly bank reconciliations. Furthermore, the clerk did not submit a … receipting, disbursing and recording, as well as preparing bank reconciliations. The board reviews the check register, but does not review the bank reconciliations or canceled check images. Further, while …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-13
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … criteria for participation in a service award program, but does not prohibit participation by a member of the State … benefit law or any other law " (emphasis supplied). We also note that section 219-e(f) provides that in computing …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Austerlitz , Town of Boonville , Town of Caton , … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… to September 5, 2013. Background The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in … Department contracts with the Town of Kiantone to provide fire protection services and also receives moneys from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… water and sewer rents may not be achievable. The budget does not include an appropriation for textbooks and the … for recurring expenditures. The City’s proposed budget does not include an appropriation for contingencies. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Ogdensburg - Payroll Processing – (2014M-207)
… totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a … eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementState Agencies Bulletin No. 761
… who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal Revenue Service regulations … employee is identified as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingSteuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1