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Adult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed … for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … AUC tax revenue based on a proportion of AUC product sales within the county. OSC is not responsible for …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Central Office – Controls Over Bank Accounts
… Purpose To determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsOrdinary Disability (Section 362) – Police and Fire Plan
… If you are unable to perform your duties because of permanent physical or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Independent Oversight: OSC's Contract Review Safeguards Public Funds
… commit to greater spending than is authorized; and Vendors are responsible and eligible for government contracting. With … strong oversight, potential problems with a procurement are identified and addressed before taxpayer money has been … spent, projects have advanced, and programs and services are initiated. Not only does this independent review have a …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsLocal Government – 2022 Financial Condition Report
… (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of total revenue ($85.2 billion) for local governments not including New York City. School …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of Environmental Conservation (DEC) is complying with … in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … Program State government entities possess large amounts of valuable information on subjects such as health, business, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Tool , which launched in November 2023 to help the public and lawmakers better evaluate agency performance. The tool … Report, but also displays funding, staffing levels and service performance for 36 city agencies. This data is … a 45% increase. While the Department of Investigation saw case times balloon from 145 days in June 2019 to 297 days in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students, resulting in tuition undercharging. “SUNY is enabling graduate students from out-of-state to take … residency rules apply or that they were confused by them, it’s possible that similar problems exist at many of SUNY’s …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… requirements. Other Related Audits/Reports of Interest Susan E. Wagner Preschool: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… Jordan Green, the former clerk to the supervisor for the town of Minerva, was sentenced today in Essex County … As the clerk to the supervisor, Green was responsible for processing payroll, calculating employee benefits and … Attorney Kristy Sprague and the New York State Police for their work and partnership in combatting public …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsFinancial Outlook for the Metropolitan Transportation Authority - September 2011
The recession greatly weakened the finances of the MTA, and for nearly two years the MTA has been attempting to stabilize its finances.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2012.pdfState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… release a more detailed analysis of the budget proposal in the coming days.” … Gov Cuomo put forward a state budget …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… equipped and eligible to deliver services. “The deadline for managed care organizations and their providers to comply … a better job ensuring the program’s integrity.” DOH pays for Medicaid in two ways — fee-for-service and managed care. Under fee-for-service, DOH pays …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programMiller Place Fire District – Credit Cards (2024M-58)
… documentation attached to the claim but were approved for payment by the Board. Commissioners approved and audited … itemized receipts before they are audited and approved for payment. Ensure purchase orders contain sufficient detail and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58State Agencies Bulletin No. 887
… Purpose To inform agencies of the new changes to Federal tax withholding rates for 2009. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tablesII.3.D Evaluation – II. New York State Financial Accounting
… statements and schedules on receipts and disbursements for all funds of the state (including agency sole custody … funds operating results and provide updated projections for the remaining quarters of the current fiscal year of … and repayments of advances presented in forms suitable for comparison with the financial plans submitted with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationState Agencies Bulletin No. 2272
… are sent to OSC by direct deposit reversal, payroll check stop payment, certified check, or money order. These funds … to Payroll Bulletin 2243.2 . Agency Actions: Agencies should continue to complete the following steps for the AC230 … created in the employee’s Additional Pay record. Agencies should contact their -Payroll Earnings Auditor to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchange