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Opinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing … municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63UnitedHealthcare Insurance Company of New York: Overpayments for Physician-Administered Drugs (2021-S-32)
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32.pdfThe Role of Immigrants in the New York City Economy - November 2013
Hindi version of The Role of Immigrants in the New York City Economy
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2014-hi.pdfSelect Financial Management Practices at the Office of Transportation and Parking Operations
… revenue collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for tickets for the Admin Garage for the ten days in our sample. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsFinancial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January … 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires that all …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsState Agencies Bulletin No. 333
… September 11th). Employees eligible under this benefit may elect to do either of the following: Charge available leave … calculated as follows: Regular State salary (base pay plus location and geographic pay differentials) minus military pay (base military pay plus housing and food allowance). The stipend provided by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… a month late. At the time of our test, one respondent’s photo had not been updated in almost a year. The Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentMedicaid Program – Optimizing Medicaid Drug Rebates
… Rebate Program to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, the … Included in this information is a drug’s National Drug Code (NDC), which is a unique number that identifies each …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesSchool of Professional Studies – Controls Over Bank Accounts
… controls. Fully comply with prescribed procedures for opening new bank accounts and the monitoring of existing …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsState Agencies Bulletin No. 1923
… State Agencies Bulletin No 1923 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increasePayroll Improvement Project Bulletin No. PIP-014
… bulletin is to notify agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) … Arrears Suspense VDC Suspense ER OSC has created a worksheet to assist agencies in calculating pensionable … arrears in 9.1 and were terminated at cutover. Arrears Worksheet Agencies should follow the instructions below to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfThe Role of Immigrants in the New York City Economy - January 2010
New York City has always been a gateway to opportunity for people from around the world.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2010.pdfFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfMental Health Training Component of the New York SAVE Act (2022-MS-1)
Determine whether the school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mental-health-training-component-of-the-new-york-state-save-act-2022-ms-1.pdfAid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program
This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdfNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
This report provides updated information regarding the overall correctional system population, an analysis of policy changes that have contributed to changes in the population, and an overview of the costs of providing medical care.
https://www.osc.ny.gov/files/reports/pdf/aging-prison-population-2022.pdf