Search
Sales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfOpinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to finance the pre-payment of those contributions to the State Retirement Systems that would otherwise be amortized … be issued to finance the pre-payment of amounts due the State Employees' Retirement System and the State Teachers' …
https://www.osc.ny.gov/legal-opinions/opinion-93-17XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewReview of Advance Contract Payments
… contract nor did SED know whether the contractors owed a refund of unspent funds to the State. Key Recommendations … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… death rate was nearly double at 135 per 1,000 residents, ranking us among the very worst states. The report’s reliance …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… to retain nearly $250,000 that should have been spent on improving the courses even as the operator drifted toward … golf courses and to remit revenues to the county based on percentage calculations. The contract was later extended … complaints about the condition of the courses, and relied on limited internal audits to monitor operations without …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersState Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… may be tied to requirements to have employer-sponsored visa requirements to work and reside in the country. The city …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of … The purpose of our review was to assess the Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fState Agencies Bulletin No. 2286
… should be accurately and timely completed, and submitted for any personal services which include income earned while … Treaty ID – TIAS (may or may not have additional numbers after). Date of Entry – First day the employee … see the chart below Form 8233 Expiration Date – December 31, 2025 Pay Cycle/PP Type Check Date Pay Period Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal … 30 and New York State Village Law (Village Law) Section 4-408. Although our review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18SUNY Bulletin No. SU-382
… Nonresident alien employees appearing ineligible for participation in a tax treaty Background: Per IRS … Treaty ID – TIAS (may or may not have additional numbers after). Date of Entry – First day the employee … see the chart below Form 8233 Expiration Date – December 31, 2026 Pay Cycle/PP Type Check Date Pay Period Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Agencies Bulletin No. 1176
… Equipment Mechanic Employees in General Mechanic and Park Worker titles that perform motor equipment repair duties and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingState Agencies Bulletin No. 1123
… Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Effective Date(s) Payments may be made in Pay Period 20L, paychecks dated 1/26/12 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingState Police Bulletin No. SP-123
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-111
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Unit 62 Effective Date(s) Payments may be submitted for Pay Period 4L/5C, paychecks dated June 10, 2009 Background For eligible employees in Bargaining Units 07, 17 and 62 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-111-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-105
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Unit 62 Effective Date Payments may be submitted for Pay Period 4L/5C, paychecks dated June 11, 2008 Background For eligible employees in Bargaining Units 07, 17 and 62 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-association