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Milford Central School District – Fund Balance Management (2022M-94)
… fund balance exceeded the 4 percent statutory limit by approximately $600,000, or 5.4 percentage points. When the … surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Managed Care Organizations – Payments to Ineligible Providers (Follow-Up)
… extent of implementation of the eight recommendations made in our initial audit report, Managed Care Organizations: … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices can be excluded … of Health (Department) and MCOs had adequate processes in place to prevent payments to ineligible providers, and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followMonitoring of Construction Management (Follow-Up)
… and minority-and women-owned business enterprise (MWBE), small business, and subcontracting goals. OGS selects … Law, State agencies are required to establish goals for MWBE participation in their contracts. Accordingly, … and construction management contracts contain specific MWBE utilization goals and related requirements. To count …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followNew NY Broadband Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report … Yorkers. The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a … Development (ESD)—focused on closing the digital divide in the State. The Program was designed to ensure that every …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followState Agencies Bulletin No. 1700
… to http://www.nysdcp.com or by calling the Nationwide Helpline at 1-800-422-8463.Representatives are available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019Placement Agent Ban
… and registered lobbyists in obtaining investments with the Common Retirement Fund. Memo Bill Text Status … and registered lobbyists in obtaining investments with the CRF …
https://www.osc.ny.gov/legislation/placement-agent-banYour Pension Pay Stub
… you valuable insight into your monthly pension payment and deduction amounts. Throughout the year, you’ll be able to track year-to-date totals for your pension and any deductions made for health insurance, union dues, tax … you’ve received beginning with your January 2023 payment and going forward. If you haven’t signed up yet, learn more …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubState Agencies Bulletin No. 1168
… using a browser other than Internet Explorer, you may find directions to clear your cache using the following link: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservTown of Ripley – Town Clerk Collections (2024M-139)
… the Clerk’s collection practices. Town officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139New York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 2021AB State …
https://www.osc.ny.gov/debtState Agencies Bulletin No. 1031
… Purpose To update calendar year-end procedures relating to taxable travel reimbursements in order for the State to … To update calendar yearend procedures relating to taxable travel reimbursements in order for the State to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … deducted from a 2012 paycheck. To avoid under-withholding of income taxes for 2011 and subsequent deductions for Social … work with their employees to accelerate the submission of travel reimbursement vouchers to OSC so that these are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … deducted from a 2010 paycheck. To avoid under-withholding of income taxes for 2009 and subsequent deductions for Social … work with their employees to accelerate the submission of travel reimbursement vouchers to OSC so that these are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit … Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers when required by … To assess the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAddiction Support Services During Emergencies (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Addiction Support Services … type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as Local Service … and re-evaluate it following any incidents. Further, in 2013, the State created the New York State Evacuation of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … included in our initial audit report Accessibility for People With Disabilities Report 2022S3 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Annual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdf