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About Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net Pension Liability in their financial statements, as well as …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: MTA Financial Outlook Improved
… “The MTA has used an unexpected windfall to invest in its capital program and increase services and … position for the future. Because fares have soared in recent years, a time when many riders could least afford … The MTA plans to raise fares and tolls by 4 percent in 2017 and by another 4 percent in 2019, slightly less than …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedState Agencies Bulletin No. 803
… increase to $1,850 for employees in NYC, Nassau, Rockland, Suffolk and Westchester counties, effective 3/27/08 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/803-april-1-2008-salary-and-other-increases-employees-represented-civilCity of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108State Agencies Bulletin No. 2124
… Purpose As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an … Comptroller and Attorney General; officers and employees of the judiciary; and officers and employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksSignal Maintenance, Inspections, and Testing
… if the Metropolitan Transportation Authority’s New York City Transit (NYCT) performed signal maintenance, … an inventory system to account for all of the equipment (units) it maintains. Keeping track of assets through an …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… salaries, aiming to bring them into closer alignment, State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced today. In …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Agencies Bulletin No. 763
… undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to … so that the auditing body or official is supplied with sufficient information to make that determination. When … local government or school district purposes. Was the purchase authorized and approved? All required approvals and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingPension Payment Options
… about your pension and whether to continue payments to a beneficiary upon your death. When you apply for retirement , … choose from several options, all of which provide you with monthly pension payments for the rest of your life. The … your pension payment option election form with your application, especially if you are terminally ill. Once you …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsAssessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is assessing and collecting all …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… whether the Department of Health paid pharmacy providers for controlled substances in compliance with the New York … risk of drugs ordered in this manner being diverted for inappropriate or unauthorized use. The supply limits that … Medicaid program paid pharmacy providers through the fee-for-service method and the managed care method. Under …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsOpinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … if the expenditure for these purposes is to be paid by taxes levied for the fiscal year in which the expenditure is … liability attaches for failure to use due care in carrying out general governmental functions such as ... the issuance …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Administration of Tenant Complaints (Follow-Up)
To determine the extent of implementation of the four recommendations in our initial audit report Administration of Tenant Complaints Report 2013S72
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followState Agencies Bulletin No. 1575
… codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … to Supplemental Wages are discussed in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables … include wage payments made without regard to an employee's payroll period, but also may include payments made for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesThe Changing Face of Post-Pandemic New York City
… Miami’s total population of 442,241 in 2020. Brooklyn and Queens led the way with 9.2% and 7.8% growth respectively, … immigrants comprise the majority of the population in Flushing, Jackson Heights and other city neighborhoods. From …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityOpinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Oversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department … requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and … as of yet, no strategy has been developed regarding how to use those additional reviews. PTSI’s school bus …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Agencies Bulletin No. 992
… Purpose To explain OSC’s automatic processing and to provide instructions for agency … Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/992-2010-salary-increases-employees-represented-civil-service-employeesState Agencies Bulletin No. 993
… Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/993-2010-salary-increase-employees-represented-public-employees-federation