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State Agencies Bulletin No. 2254
… using an overpayment earnings code or an AC-230 . In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveSignal Maintenance, Inspections, and Testing
… We sampled devices at four section locations (Pelham, Howard Beach, Compressors, and New Technology-East New York). … equipment within the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities (35 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingLocal Government Financial Data Sources
… Government Sources Debt, Revenue, Expenditure, Balance Sheet County, City, Town, Village, Fire District Office of … Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District State Education Department (SED): ST3 …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, according to a … to rise. The State Comptroller determined this was due in part to market volatility and aspects of how the city … pandemic has caused property tax disparity to worsen in New York City driving housing costs higher for many …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersControls and Management of the Unemployment Insurance System
… fraud, largely the result of identity theft. Further, even without considering claims from the temporary federal … theft. In February 2021, the Department began using ID.me, Inc. (ID.me) to provide identity verification services. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemXVI.3.B Fund Accounting – XVI. Financial Reporting
… Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds A … capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and … category is comprised of the following three fund types: Pension (and Other Employee Benefit) Trusts Pension (and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingResidents of Long-Term Care Facilities Lacking Access to Advocates
… resource for the elderly and persons with disabilities who live in long-term care (LTC) facilities. Among their duties, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesReporting Regulations 315.2 & 315.3
… system to correct the error. *New York Codes, Rules and Regulations (NYCRR) 315.3 current through August 15, 2015 … The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… in the past 20 years. The results underscore the need for school districts to swiftly invest significant resources in helping students that are most in need to make up for learning loss, while pandemic … programs, new staff recruitment including teachers, and additional mental health counselors for students. 15 The …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryAdult-Use Cannabis (AUC)
… also referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the … revenue associated with these payments will be distributed in January, April, July and October after AUC retailers have … and Finance (Tax). However, distributions may be made in other months, depending on when returns are filed with …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247East Irondequoit Central School District - Financial Management (2019M-28)
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17The Tourism Industry in New York City
… International International tourism has risen steadily over the decades; however, it is only over the past decade that it became the primary driver of … $8.5 17.7% Miscellaneous $0.5 1.0% Total $47.9 100.0% Note: The total is higher than the $47.4 billion …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityPrior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
Prior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206 - Fillable
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3206-cuny-f.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2021-22.xlsxProperty Tax Cap Inflation and Allowable Levy Growth Factors For Prior Years
Property Tax Cap Inflation and Allowable Levy Growth Factors Fiscal Years 2012 - 2015
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors-prior-years.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2020-21.xlsxTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/rensselaerville-2019-207.pdf