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Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified … private enterprise or attempted by either New York or New Jersey alone. PANYNJ conceives, builds, operates, and maintains infrastructure critical to the New York/New Jersey region’s trade and transportation network. These …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… fair, and impartial hearing, should he/she decide to contest a Notice of Violation (NOV, or summons). TAB also …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and practices in place to allow it to effectively collect … is $1 million or more, and is often referred to as the “mansion tax.” Unlike the basic RETT, the additional RETT is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Agencies Bulletin No. 1987.3
… supersedes Payroll Bulletin No. 1987.2 Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19873-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990.3
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OPWDD
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19903-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… by Payroll Bulletin No. 1987.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990.1
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the … effective 11:00 pm on 12/01/2021 through the end of the pilot program in one of the following titles must be paid at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19901-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990.2
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OPWDD
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19902-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.2
… by Payroll Bulletin No. 1987.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19872-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2126.5
… dates for Executive Branch employees. February 14, 2023 Unrepresented Employees April 2, 2023 CSEA Represented Employees April 2, 2023 PEF Represented … leave 50%) at the time of the qualifying event but was 100% prior to that leave, the employee is eligible for paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 12 of the 333 water outlets we … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130DiNapoli: 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 report released today by New York State … to rise. The State Comptroller determined this was due in part to market volatility and aspects of how the city …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… Fund’s (the Fund) portfolio to disclose their direct and indirect spending on political causes and on two others … (direct and indirect) to any campaign for or against a candidate, or to influence public opinion on an election or referendum. The proposals sent to The Coca Cola …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year … operating on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 cities and 13 … stress. School districts are also scored in January. For 2023, the City of Little Falls in Herkimer County and the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… from water and sewer charges, fines and forfeitures, licenses and permits, interest income, rental income and … as construction permits, community college fees and taxi licenses, some of which have yet to return to pre-pandemic … charges, fines and forfeitures, charges for services, licenses, permits and franchises, interest income, and rental …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31-response.pdf