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City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon … to file the required annual financial report (AFR) 1 with our office for fiscal years 2016 through 2019. The Council …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programInfrastructure Inspection and Maintenance
… October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), … inspections (Inspections) – both above and below water – of structural safety and integrity on a 2-year cycle. Of the 2,065 structures the Corporation is required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceComptroller DiNapoli Releases School Audits
… Also, district officials did not develop procedures for managing, limiting and monitoring user accounts and … information technology (IT) security awareness training for individuals who used district IT assets. Personal … not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsTown of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his fiscal responsibilities for the period January 1, 2016 … Town of Frankfort Supervisors Fiscal Responsibilities 2017M192 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192State Agencies Bulletin No. 1852.1
… Value method or the Daily Lease Value method. Commuting Rule – Most appropriate when the vehicle is provided … to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOther Bulletin No. 80
… Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.50 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester Counties) … Minimum Annualized/ Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universitySUNY Bulletin No. SU-386
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly … January 2026 Increase to Minimum Wage for Employees of the State University of New York SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $17.00 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester Counties) … Minimum Annualized/ Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32 ). About the Program … The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … in our initial audit report Payments by Empire BlueCross for Hospital Services for Ineligible Members Report 2019S32 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 1, 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSustainable Investments and Climate Solutions Program
… is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of … date, the Fund has made commitments in renewable and clean energy, climate index funds, green bonds, affordable housing, … emissions. Accelerating the Fund's investments in climate solutions is essential to protecting and growing retirement …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programState Agencies Bulletin No. 1742
… Purpose To inform agencies of OSC’s automatic processing of the April 2016, April 2017, April 2018 and April 2019 SSU … represented by NYSCOPBA Background Pursuant to Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 … To inform agencies of OSCs automatic processing of the April 2016 April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonOpinion 2003-6
… a town for services which are already adequately provided by the village. It recognizes that as a practical matter, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 92-40
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- … for the separation, collection and management of solid waste in the county. That section further authorizes a county … protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , 183 AD2d 738, 583 NYS2d 473). …
https://www.osc.ny.gov/legal-opinions/opinion-92-40New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… an overall negative impact in their business in the first week of March 2021, according to the U.S. Census Bureau. The … negative impacts has been consistently greater than the national average, which has also declined more quickly. In … nationally reported a negative impact; by the first week of March that figure declined 18 percent to 72 percent. …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Division of Housing and Community Renewal Bulletin No. DH-126
… 09/30/2023; and Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on … service at Job Rate criteria in October 2023, the employee becomes established and remains on the October LLS payment cycle even if the employee does not receive the October 2023 LLS payment due to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2150
… 09/30/2023; and Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on … service at Job Rate criteria in October 2023, the employee becomes established and remains on the October LLS payment cycle even if the employee does not receive the October 2023 LLS payment due to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… million higher than forecast in the most recent Division of the Budget (DOB) update to the State Financial Plan, … for fiscal year 2021 totaled $75 billion through the end of February. “There is reason to be cautiously optimistic … tax revenues from February and the passing of significant additional federal assistance, thanks to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projections