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DiNapoli: Local Sales Tax Collections Up 2.3% in October
… $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Summit – Town Clerk (2024M-51)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service … Key Finding Department officials have made some progress in addressing the problems we identified in the initial audit report. However, further actions are …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followAdministration of Fellowship Leaves (Follow-Up)
… of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our initial audit report, … of the six recommendations included in our initial audit report Administration of Fellowship Leaves Report 2011S20 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followMarion Central School District – Tuition Reimbursements (2016M-11)
… 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, … operates two schools with approximately 790 students, is governed by an elected five-member Board of Education. … procedures do not contain steps to verify that employees have fulfilled any post-reimbursement employment obligations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … July 29, 2011, determined that while Transit has a number of policies and procedures for managing and controlling … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followUncollected Penalties (Follow-Up)
… included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report … Department effectively pursues and collects outstanding penalties. During the initial audit, we found that … audit found that the system used to track outstanding penalties was incomplete and often inaccurate, and that there …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … of September 9, 2014, of the four recommendations included in our initial report. Key Finding The Department has made …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followManagement of General School Funds (Follow-Up)
… had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The GSF account … is used to deposit monies collected for extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. Our initial audit contained eight …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… from approved providers, were accurately processed, and resulted in correct provider payments. We identified five … The first reportable condition entailed the identification and prevention of a potential $20.3 million overpayment … five recommendations have been implemented and three recommendations have been partially implemented. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… Port Authority included funds for vehicle and equipment rentals in its annual Purchase Program. We also found that …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also … in New York state increased by 39 in May compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… for and appropriately used extra-classroom activity (ECA) funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial … and processed. As such, we could not determine whether all ECA funds were properly used. For example: One club advisor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… transactions (23 percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesVillage of Monticello – Board Oversight (2016M-337)
… of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. Key Findings Claims are …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials … Continued using an energy service company (supplier) after contract expiration, resulting in BOCES paying a higher per …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andCost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general terms in a … DRO as intent to provide an ex-spouse with a share of the COLA, unless otherwise indicated. For example, NYSLRS will …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationTransportation – 2021 Financial Condition Report
… lane miles were rated good to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse … State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportation