Search
Excessive Payments for Durable Medical Equipment Rentals (Follow-Up) (Report 2024-F-18)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Medicaid Program: Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f18.pdfManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up) (2024-F-4) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f4-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up) (2024-F-4)
To determine the extent of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f4.pdfPrivacy and Security of Student Data (Follow-Up) (2024-F-11)
To determine the extent of implementation of the three recommendations included in our initial audit report, State Education Department: Privacy and Security of Student Data (Report 2021-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f11.pdfAdministration and Collection of Real Estate Transfer Taxes
… grantee is exempt, in which case the grantor must pay it. State RETT collections total about $1.1 billion annually. … billion from 848,608 RETT tax returns. As of June 2018, 57 New York counties remit RETT information to the Department in …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli: Too Many Subway Stations Need Repairs
… by New York State Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… The current contract, valued at $13.2 million, began on March 1, 2016 and ends on February 28, 2021. Our initial report, issued on August 11, 2016, … of calls to respondents had decreased materially from June 2013 to February 2015. In the first nine months of 2015, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli: 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, … properties does not necessarily result in a lower tax bill. Instead, lower-valued properties more often bear a far … and rehabilitation. Report Residential Real Estate in NYC: Rising Tax Bills Fuel Disparities … The COVID19 pandemic …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersSelected Aspects of Supporting Small Businesses
… also examined whether SBS implemented the recommendations in the Small Business First Report. The audit covered the … and non-profit organizations across all five boroughs in retaining employees. Businesses with up to four employees … Several years prior, in July 2014, New York City (City or NYC) launched Small Business First, a combined initiative …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesState Agencies Bulletin No. 1987.2
… Security Services Unit (BU21) titles who work at OMH are affected. Background The Memorandum of Agreements (MOAs) … earned during shifts that begin at or after 11:00 pm on 11/03/2021 and at or before 10:59 pm on 11/30/2022. For … above are included as salary for retirement purposes. Tax Information These earnings are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19872-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990.2
… purposes. Tax Information These earnings are taxable income, will be included in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be calculated using the … in PayServ. Retro Codes (RC5, RO5, R25, RH5, and RR5) are supplemental taxable income and will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19902-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990.1
… by Payroll Bulletin No. 1990.2 . 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 OPWDD are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OPWDD, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19901-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… Security Services Unit (BU21) titles who work at OMH are affected. Background The Memorandum of Agreements (MOAs) … earned during shifts that begin at or after 11:00 pm on 11/03/2021 and at or before 10:59 pm on 08/31/2022. For … above are included as salary for retirement purposes. Tax Information These earnings are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Retirement System (ERS) will decrease from 15.3 percent of payroll to 14.9 percent of payroll. The estimated average contribution rate for the … (PFRS) will decrease from 24.4 percent to 23.5 percent of payroll. "We’ve had strong recent investment returns that …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 92-29
… commissioner and a uniformed force. The commissioner, who for purposes of this inquiry we assume is the head of the … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli Finds Major Problems with Rochester School District Payments
… mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the … 6,978 employees. The district's budgeted appropriations for the 2016-17 fiscal year are approximately $865 million, … Payroll payments totaled approximately $640.4 million for the district's 2014-15 and 2015-16 fiscal years. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… Construction in Progress no depreciation Infrastructure 20-75 years A renovation is a project performed on an already … The renovation costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assets