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The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… visits will not return to pre-pandemic levels until 2025, although this will likely hinge on a vaccine. Until a …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Oversight of Industrial Hemp (Follow-Up)
… hemp for research purposes. In response, Article 29 of New York’s Agriculture and Markets Law was enacted, launching the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… soon as next month due to billions in state aid payments for health and education, delayed state tax revenues and additional … also found: The General Fund cash-basis operating surplus for the fiscal year is $1.7 billion. This amount includes …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) … … Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… policy. Key Recommendations Ensure quote documentation is obtained and retained as required. Ensure evaluations of …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesContinuing Crisis: Drug Overdose Deaths in New York
… and nearly 4,000 New Yorkers lost their lives to a drug overdose. Since that time, fueled by the disruptions of the … 400 315 Onondaga 1,250 264 Genesee 150 259 Erie 2,279 240 Albany 750 239 Oneida 550 239 Kings (Brooklyn) 6,150 233 …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkLocal Sales Tax Sharing in New York State
… in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … school districts within their borders. These sales tax allocations are made in accordance with statute or … includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local governments …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateState Agencies Bulletin No. 2181
… NYSPO access can opt out of receiving a paper Form W-2 statement for the 2023 tax year. Affected Employees: … who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In accordance with IRS … Each employee who opts out of receiving a paper Form W-2 statement must provide consent. The consent by the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… for 2024 W-2s can be provided no later than January 8, 2025 . OSC will issue a PayServ bulletin board message … Employees must be active in PayServ, employed with a NYS agency participating in NYSPO, and be able to access … consent was turned off because of separation from NYS service, the employee must provide consent again if they …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Social Security Contribution Fund 60300-60369 NYS Employee Payroll Withholding Fund 60400-60402 Employees Dental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Agencies Bulletin No. 835.1
… and procedures regarding the revised calculation of affected employees’ salaries and the processing of … the following will not be considered as creditable service when reconstructing the employee’s salary: Office of Court … compare to the employee’s hourly rate for the same year. Do not include hours paid as overtime when reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Generic PINs
The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfAudit Services U.S., LLC (Contract No. C001149)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Audit Services U.S., LLC. New York State Comptroller's Contract Number C001149.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contracts-c001149.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfOswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfMWBE Report 2017-2018 Fiscal Year
In the 2017-18 fiscal year, the Common Retirement Fund recorded robust growth in its investments with MWBE managers. As detailed in the tables below, total allo
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2017-18.pdfAudit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfOpinion 2024-1
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § 8(1); LOCAL … VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, adopted by the City …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1