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College Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfDistribution of Utility Arrears in New York State
One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.
https://www.osc.ny.gov/files/reports/pdf/distribution-of-utility-arrears-in-nys.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfDiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
The number of New Yorkers who rely on Medicaid and other publicly funded health plans has grown sharply over the past decade but proposals to cut federal funding for those programs by billions of dollars would jeopardize health care coverage for many residents
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… than $200,000 in inflated payments. This sentencing is the latest in the combined efforts of the Comptroller and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandDiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Agencies Bulletin No. 2059
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an … to the best of their knowledge, true and compliant with IRS regulations. Information about the vehicle itself, such …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… returns. The financial markets have given investors a wild ride the last few years but our investment strategy has …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionOpinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time … youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be … be exceeded. You ask whether purchases by a village of kitchen utensils, furniture, books and sports equipment to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-46DiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but … DiNapoli’s analysis of the city’s latest financial plan . “New York City’s finances were boosted by … track. Report Review of the Financial Plan of the City of New York (2024) Related Reports and Analysis Review of the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesState Agencies Bulletin No. 2159.1
… of using the Prorated Annual Lease Value method or the Daily Lease Value method. Commuting Rule – Appropriate when … please refer to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
The purpose of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employerprovided vehicle and chauffeur services in the New York State Payroll System PayServ for tax year 2023
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedOther Bulletin No. 68.1
… Payroll Bulletin No. Other-68 . Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the SCF CSEA Signing Bonus and to provide processing … The purpose of this bulletin is to inform the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-serviceOther Bulletin No. 68
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the SCF CSEA Signing Bonus and to provide processing … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the SCF CSEA Signing Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-service