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Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax … cities within the county pursuant must provide a portion of the county sales tax revenues not set aside for county or …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 88-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are superseded e.g. …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 88-4
… Services Law, §371[10][b]; Application of Lascaris , 65 Misc 2d 787, 319 NYS2d 60; Andrews v County of Otsego , …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Do Not Call Enforcement Efforts (Follow-Up)
… recommendations included in our initial audit report, Do Not Call Enforcement Efforts (Report 2017-S-55 ). About the Program The New York State Do Not Call law (Law) allows consumers to register their … Commission collaborated to create the National Do Not Call Registry (Registry), and consumers’ phone numbers …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followPolice Property Room Inventory (2014-MS-4)
… [read complete report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , … drugs, electronics, firearms and vehicles. Eight of the ten law enforcement agencies did not adequately document the …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4State Comptroller DiNapoli Releases Audits
… Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76) Auditors identified about $8 million in … in the hospital. Department of Labor (DOL): Protection of Child Performers (Follow-Up) (2018-F-24) An initial audit … a sound and effective system of internal controls for the Child Performers Unit and did not have the necessary controls …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Unified Court System Bulletin No. UCS-198
To inform the Office of Court Administration Payroll Operations of OSCs automatic processing for Pay Period 20C and to explain those areas for which the agenc
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesState Agencies Bulletin No. 1276
… Assembly Payroll Offices of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the … Members of the NYS Legislature who are paid using the LEG Pay Basis Code on the following payrolls: 04210 NYS Senate … For this reason, Members are paid using the LEG pay basis code which calculates an employee’s biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersSupplemental Payments to Executive Employees
… referral center providing high-quality advanced health services to the residents of the Hudson Valley and the … data through the Public Authorities Reporting Information System (PARIS), which is an online data entry and collection system maintained by the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesExamination of Pitts Management Associates, Inc. Travel Expenses
… objective of our examination was to determine whether the travel expenses claimed for reimbursement by Pitts Management … was reimbursed for professional fees and the consultants’ travel-related expenses. The initial contract, which was … to minimize expenses. Key Findings We found not all the travel expenses claimed for reimbursement by PMA and approved …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesIX.12.O Refunds – IX. Federal Grants
… will be calculated on the federal percentage of all refund transactions executed by the state where such amounts … of $50,000 or more. State Interest Liability For each refund, a state interest liability accrues from the date the state agency receives the refund to the date the funds are returned to the U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsDiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by $2.8 billion, according to the September State Cash … negative effect on the first half of the state’s fiscal year,” DiNapoli said. “The pandemic has created a profound … Halfway through the states fiscal year state tax receipts are trailing last year by $28 billion …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and … concealing the scheme. “Hoffman and Pais brazenly diverted funds meant to support seniors and individuals with … G. James said, “The individuals charged in this case stole funds from unsuspecting citizens, using the money for their …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… that Kory O’Hara, 45, formerly the Town Supervisor of Prattsville, pled guilty today to wire fraud in connection … with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by New York … Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Authority Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 … Authority Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48000 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overUnified Court System Bulletin No. UCS-345
… of Court Administration of OSC’s automatic processing in Pay Period 20C and to explain those areas for which the … salary by 26. Therefore, when a calendar year contains 27 pay periods, Judges and Justices are not eligible to receive … in that calendar year. Paychecks in Administration Pay Period 20C will be dated 12/31/2024 resulting in 27 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesState Agencies Bulletin No. 2279
The purpose of this bulletin is to inform the NYS Senate and NYS Assembly Payroll Offices of OSCs automatic processing in Pay Period 20C and to explain those areas for which the agency will be responsible
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2279-impact-27-pay-periods-calendar-year-2024-nys-legislative-membersImproper Payments for Brand Name Drugs (Follow-Up)
… contained in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62 … 13, 2022, was to determine whether Medicaid made improper payments for brand name drugs. The audit found $1,102,823 in … minimal progress in reviewing and recovering any improper payments identified in the initial report. Of the initial …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followAppendix B — Travel References – Travel and Conference Expense Management
… References United States General Services Administration, Domestic Per Diem Rates (includes both federal lodging and … Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal Revenue Service, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referenceseLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video Resources from this … Reporting Abandoned Property Videos and Resources explanation …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources