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Management's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… lost a check,” said State Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland … Rockland residents from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the … about November 15, 2018, Cesar submitted a request for a loan in the amount of $3,900 (minus a loan fee of $20) to the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… funding of important programs and services." The General Fund balance as of Sept. 30 was $6.5 billion. That figure was …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksEmployment Trends for People with Disabilities in New York City, October 2019
According to data from the U.S. Census Bureau, only 41 percent of working-age people with disabilities in New York City were in the labor force in 2017.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2020.pdfAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfElectronic Debit Authorization Form (RS5542)
For NYSLRS employers to have payments automatically debited from their account. With direct debit, funds are transferred electronically and securely using the automated clearing house (ACH) system.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5542.pdfMedicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdfModel Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsState Agencies Bulletin No. 1049
… may be used when removing affected employees from the payroll due to layoffs: LAF – Layoff Remove an individual … a position in a new agency within an agency group that is one appointing authority, with no change in title or status. … PayServ has the following Reason codes which may be used for affected employees that are to remain on the payroll or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservDiNapoli Releases October State Cash Report
… were $504.8 million or 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion … but was $1.7 billion below initial projections. Spending for local assistance programs totaled $57.7 billion and was …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has adjusted its budget priorities during the … may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report compared the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicXV.13 Federal Funds – Payments – XV. End of Year
… reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including … payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after the dates specified may not provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… State Comptroller Thomas P. DiNapoli. The losses accounted for 41% of total private sector jobs lost in the city during … where jobs declined by 40% compared to an average of 13% for the other boroughs. While slow growth can be attributed … funding. The SBA was so overwhelmed with applicants for RRF awards, for example, that the money ran out quickly, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicReal Property Tax Cap Information - Glossary
… amount local governments are permitted to increase their real property tax levies. Either two percent or inflation, … See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for … a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) allowing raising …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryTaxes and Your Pension
… withholding is the amount of federal income tax withheld from your monthly pension payment. Your 1099-R tax form shows … taxes. NYSLRS pensions are not subject to New York State or local income tax. If you permanently moved to another … NYSLRS is required to withhold federal income tax from your pension benefit at the default withholding status …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionDiNapoli Releases December State Cash Report
… sector, it is important to be realistic and prepared for potential economic challenges in the coming year.” Tax … higher than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $3 billion and were $499 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportXIV.5 Employee Award Programs – XIV. Special Procedures
… Business Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the State Comptroller (OSC) for approving payment for these types of programs. This section addresses Cash and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programs