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COVID-19 Pandemic Small Business Recovery Grant Program
… (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … of all sizes, most of the businesses in New York are small businesses employing fewer than 100 people. … 25 employees. Based on U.S. Census Bureau data, 77% of small businesses in the State reported a decrease in revenues …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 88-71
… The owner has refused to pay his water bill pending the resolution of the dispute. You inform us that the unpaid … of the City of New York 25 Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). There is sufficient …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … Clients who need additional services, such as mental health services, receive them through other programs. RSS is … Other Related Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing Program …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incMarketing Service Performance Monitoring
… adequate internal controls to oversee, monitor, and manage contracted marketing services, including the extent to which … adequate internal controls to oversee monitor and manage contracted marketing services in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringCapital Asset Management
… mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) … inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State … established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… deal and whether the proposed fees fall within prevailing market norms. The Fund demonstrates a strategic asset … obligations than its peers, and is able to weather market volatility. The funded status of the Fund is currently …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalState Comptroller DiNapoli Releases Municipal & School Audits
… capital projects. Town officials did not monitor activity for eight projects reviewed (with board-authorized budgets … of the disbursements to ensure they were accurate and made for appropriate purposes and did not authorize the 44 … also did not maintain adequate supporting documentation for cash receipts, and fundraising cash receipts, totaling …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1959
… immediately. Pay Checks Issued On Must be Received by OSC No Later Than November 4, 2021 November 10, 2021 November 19, … will not be reduced. Impact on Recovery of Taxes OSC has no ability to recover taxes for salary refunds that were … Control-D report, as described in Payroll Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 2069
… Purpose: The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC-230s (Report … The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC230s Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksHazard Mitigation and Coordination
… for natural hazard mitigation, evacuation, and continuity of operations. The audit covered the period from January 2018 … ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers without power, damaged critical public and … for natural hazard mitigation evacuation and continuity of operations …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) to ensure they meet requirements, and whether HCR is … and Urban Development (HUD) to administer the CDBG and HOME programs across the State. While HCR administered a …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1859
… time to be reflected on the employee’s 2020 W-2 (Wage and Tax Statement). Processing Rules for Returning Checks In … due a corrected wage statement (Form W-2C). However, the Federal, State and Local withholding wage and tax balances … regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding Tax implications may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksPayroll Improvement Project Bulletin No. PIP-003
… may not work in version 9.2 and will need to be updated. It is the responsibility of query users to test their queries … the prefix “Q92_” and suffix (P1, P2, or P3) and save it. OSC Actions OSC will take the following actions: On May …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… New York City’s Open Streets program, initiated in 2020 to transform streets … today by State Comptroller Thomas P. DiNapoli. “The Open Streets program provided an outlet for residents, … New York City Department of Transportation (DOT) created Open Streets as a temporary program based on its Weekend Walk …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynProtection of Managed Pollinators (Honey Bees)
… requiring certificates to ship honey bees out of State. It was able to conduct all the required inspections requested … does not have support or reasonable assurance that it has identified the full population of active apiaries in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… Current Population Survey. 14 Olivia Lofton, et al., “Parents in a Pandemic Labor Market,” Federal Reserve … and Mary Daly, et al., “The Unequal Impact of COVID-19: Why Education Matters,” … 2022, at https://dol.ny.gov/system/files/documents/2022/01/nys-ewf-whitepaper-november21_01-26-22_0.pdf . 35 Note …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsState Agencies Bulletin No. 1398
… of the April 2015 Security Salary Increases and Additional Pay Increases and provide instructions for payments not … two percent (2.00%) and increases to specific Additional Pay earnings for fiscal year 2015-2016. Chapter 261 of the … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1398-april-2015-security-salary-increases-and-additional-pay-increasesDivision of Housing and Community Renewal Bulletin No. DH-132
… Per Internal Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lump