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Examination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcHazard Mitigation and Coordination
… mitigation, evacuation, and continuity of operations. The audit covered the period from January 2018 through April … hit New York City 10 years ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers without … one of the most damaging hurricanes ever to make landfall in the United States. The storm resulted in the deaths of 44 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationState Agencies Bulletin No. 778
… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCohoes City School District – Medicaid Reimbursements (2022M-107)
… to Medicaid eligible students with signed parental consent forms. Key Findings The District did not maximize Medicaid … to Medicaid eligible students with signed parental consent forms …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… The pandemic program to help struggling households pay their rent faltered at the start, with New York being the … The pandemic program to help struggling households pay their rent faltered at the start with New York being the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workers who power it.” “Apprenticeship programs are the gold standard for developing a safe, skilled and diverse …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachCUNY Bulletin No. CU-414
… incentive, information about the employee’s FICA status is required. A new option of ER FICA Exmpt is now available in the FICA Status field on the employee job … OSC based on information provided by the agencies. PayServ is now updated to allow agencies to select the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actState Comptroller DiNapoli Releases State Audits
… 2013 examined whether the fellowship leaves granted to CUNY instructional staff were awarded for authorized … that were not on CUNY’s list. These findings point to weaknesses in the monitoring of bank accounts. Of 78 … making payments, NYSIF will cancel the policy and attempt to collect the amount owed. Some of the businesses with …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Parks a Growing Attraction
… of Parks, Recreation and Historic Preservation (OPRHP) is responsible for overseeing more than 250 parks, historic … by concessionaires or partner entities, attendance is reported to OPRHP by the partner annually. State Law … establishes 12 park regions across the state. Attendance is greatest in the Long Island, Niagara and New York City …
https://www.osc.ny.gov/reports/state-parks-growing-attractionReview Invoices, Purchase Orders and Payments
… allows you to search for invoices, purchase orders and payments (dating back to April 2012). The information …
https://www.osc.ny.gov/state-vendors/portalRepaying Your NYSLRS Loan after Retirement
… apply to pension payments going forward after your loan is paid in full. It may take some time to process your loan … and adjust your pension amount. Once your pension amount is recalculated, your pension will be increased as of the … Be Affected? If you retired with an outstanding loan, it is likely that some or all of it was reported as taxable …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementComptroller DiNapoli Releases State Audits
… initial report. Department of Transportation: Review of Real Property Holdings for Disposal (Follow-up) (2015-F-2) An … issued in March 2012, determined DOT was not reviewing its real property holdings to identify properties for sale or … a U.S. high school. The two other students had completed online study from a private school located in another state. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 98-12
… district moneys must be accounted for separately, there is no requirement to deposit such moneys in different bank … Municipal Law, §9-a[2]). For this purpose, a "fund" is defined as "a group of accounts set aside for the purpose … " (General Municipal Law, §9-a[1][a]). The term "moneys" is defined as: moneys of the municipal corporation raised or …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Local Sales Tax Sharing in New York State
… between the county and its city or cities. Provided below is an interactive visualization that includes a thematic map … a summary of its most current sharing arrangement, which is based on our most recent annual questionnaire completed by county officials. Also provided for each county is the local tax rate, as well as what cities are within its …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… from March to May 2020 compared to one year earlier, with all subsectors posting declines except, notably, … part of New York City’s economic and social landscape, with businesses ranging from corner grocery stores to … pandemic has affected the retail trade sector unevenly, with online retailers and some essential businesses …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Continuing Crisis: Drug Overdose Deaths in New York
… rise in opioid-related deaths, which grew by almost 300 percent between 2010 and 2020 to comprise 85 percent of … Orange 450 111 404,525 Ulster 200 109 182,951 Dutchess 300 101 297,112 Monroe 750 99 755,160 Rockland 325 96 339,227 … Lawrence 100 93 108,051 Jefferson 100 86 116,295 Suffolk 1,300 85 1,526,344 Broome 150 76 197,240 Queens 1,625 70 …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkXII.5.H Appropriate Payment Amounts – XII. Expenditures
… State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amounts