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Management of Selected Special Revenue Funds (2015-S-72)
To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for t
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s72.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfTown of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … four Board members. The Town’s general fund expenditures for the 2012 fiscal year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201DiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… audit examined the period from July 2017 through October 2024. The audit found that DOH did not start submitting … payments totaling $100,859 from June 2020 through February 2024. The member was still active and enrolled in managed … the federal PARIS match, not all of them participate every quarter, which can impact the effectiveness of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateTown of Pelham - Information Technology (2019M-77)
… who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … develop comprehensive IT policies or procedures. Sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are … PHNY was one of six affiliates operated by the Phoenix House Foundation (Foundation), a nationally recognized and … for OASAS-Funded Providers (Guidelines), Phoenix House Personnel Policies and Procedures (Policies), and the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Agencies Bulletin No. 775
… Tax Credits Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates There are changes to the Federal … (increased from $215 per month in 2007). Qualified Transit Pass The maximum amount allowed as exclusion from gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Unified Court System Bulletin No. UCS-218
… Rate field. The 04/01/10 Salary Schedule must be used to calculate the salary. The agency must report the proper … inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … employee is eligible. Any additional adjustment that is required due to the increased biweekly stipend amount that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsLinkNYC Program Revenues and Monitoring
… according to contract terms. The audit covered the period from February 1, 2015 to May 5, 2020. About the Program DoITT … the program’s first 12 years. The Agreement detailed the required annual fee schedule as well as the Link installation … $70 million due to the City from the Consortium; that the required number of Links were installed according to the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringDiNapoli: Clerk Pocketed Thousands in Fines
… the arrest of Lisa Dillon after an investigation with the St Lawrence County Sheriffs Office found the former town of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesEconomic and Demographic Trends – 2022 Financial Condition Report
… than that in 2019. The State’s unemployment rate fell from 9.9 percent in 2020 to 6.9 percent in 2021. The leisure … Product (GDP) is the value of production originating from all industries in the state, as defined by the U.S. … of the State’s GDP in 2021 at 30.4 percent, up slightly from 30.3 percent in 2020. The second and third top …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… out of all sectors with over 2,000 employees. Impact on Real Estate: By 2020, technology, advertising, media and … business firms accounted for one-quarter of total real estate leasing in the city, a rate that more than …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesTown of Liberty – Justice Court Operations (2016M-336)
… The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key Recommendations Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Willing – Justice Court Operations (2014M-377)
… operations for the period January 1, 2011 through October 24, 2014. Background The Town of Willing is located in … operations for the period January 1 2011 through October 24 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Walton – Justice Court Operations (2021M-72)
… Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72SUNY Bulletin No. SU-322.3
… processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … NYSCOPBA allows specific SUNY providers that opt into a pilot program for employees in certain titles to establish a … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3223-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323.1
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … and PBANYS allows specific SUNY providers that opt into a pilot program for employees in certain titles to establish a … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3231-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323.2
… using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3232-pilot-program-establishing-temporary-overtime-rates