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X.1 Overview – X. Guide to Vendor/Customer Management
… a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. … Vendor ID to each Business Unit when conducting business. CUSTOMER The New York State Customer File is a centralized repository of customers used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined … were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140City of Yonkers – Budget Review (B23-6-6)
… estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Compliance With Special Education Requirements – Evaluations (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York City … this end, the DOE follows a multi-step evaluation and placement process. The evaluation component – the focus of … within required time frames. The audit scope covered the period of July 1, 2016 through March 9, 2018, and included …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followNYS Common Retirement Fund Reports Second Quarter Results
… mortgages (24.6 percent), private equity (9.6 percent), real estate and real assets (8.9 percent) and absolute return strategies and …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsCity of Yonkers – Budget Review (B25-6-6)
… funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million for the City. The 2025-26 budget … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report released … continued to lose workers in 2021 when the rest of the nation began to recover. Even as the workforce began growing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Agencies Bulletin No. 1801
… while in New York City. Box 19, New York City income tax withholding, will reflect the amount deducted from the … and the Locality was populated with ‘P0001’ on the Local Tax Data page when the employee was paid and the home address … in 2019. If an employee’s Resident box status on the Local Tax Data page did not reflect the home address when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesState Agencies Bulletin No. 734
… of 31 in the Agency Law Enforcement Services Unit and 61 in the Security Supervisors Unit represented by Council … in Bargaining Unit 91 will be returned to Bargaining Unit 61 effective 6/28/07. Effective Date(s) Administration … of 2007 which implements the agreement between New York State and Council 82 provided for salary increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Contract with EBSCO Subscription Services, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … which was issued on August 12, 2010, examined the Office of General Services’ (OGS) administration of contracts for … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our … 20, 2010, examined whether Medicaid made overpayments for recipients who were also enrolled in Medicare Part A. … Medicare Part A provides supplementary medical insurance for inpatient care in hospitals, post-hospital nursing home …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… Local sales tax collections across New York grew 6 percent in … during the first six months of 2016 it was 1.7 percent. "Local sales tax growth is showing sustained improvement … if planning for future growth." DiNapoli's report revealed local sales tax collections in several regions far surpassed …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Oversight of Runaway and Homeless Youth (Follow-Up)
… Department of Housing and Urban Development, on any given night in January 2020, New York reported over 3,000 homeless, … with a total capacity to serve 1,159 youth on a given night. Counties with approved RHY programs can opt in to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. … “Despite this, we have made several recommendations to Ulster County officials to strengthen financial practices and … his County position to steal from taxpayers," said Ulster County Executive Jen Metzger. "It comes as a great …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickExamination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcSUNY Bulletin No. SU-330
… Purpose The purpose of this bulletin is to inform campuses of the 2022 UUP Part-time academic faculty minimum increases … criteria listed below are affected. Background Chapter 263 of the Laws of 2018, which implemented the 2016-2022 … The purpose of this bulletin is to inform campuses of the 2022 UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 88-23
… is an officer, employee and stockholder of a construction corporation would have a prohibited interest in any contracts between the corporation and the village unless (a) his or her stock … outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-23State Agencies Bulletin No. 1130
… Financial System, OSC and SFS are working together to test the transmission and processing of all files necessary … the earnings charges submitted to SFS for the FDR1. The results of FDR1 will be available in SFS or on the agencies … M161 will display a Transaction Code of 'JEL’ , a Batch Number prefixed with ‘PAY’ (Positions 33-38), a Document …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsal