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Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdfVirtual Currency Licensing (2022-S-18) 180-Day Response
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18-response.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfReview of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfState Agencies Bulletin No. 2285
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureOpinion 89-44
… their duties during the preceding month. November 8, 1989 Melvin I. Rosenblat Director, Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-89-44State Agencies Bulletin No. 2391
… The total regular earnings received by Members who serve only part of the year must equal the prorated statutory … not evenly divisible by 26 pay periods. Members who serve only part of the year but are active on 12/31/2025 are also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureOpinion 95-13
… which has excess proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of principal and interest on the bonds, … a "call" provision. These excess proceeds may not be used for any other school district purpose. You ask whether excess …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Agencies Bulletin No. 2188
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New … Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) for the 2024 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2172
… automatic processing of the 2023 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. … change during the year, the total earnings received for the year must equal the composite statutory salary, based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureAdditional Service Credit Under Article 19 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Additional …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-under-article-19Additional Service Credit Under Article 19 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Additional …
https://www.osc.ny.gov/retirement/publications/1507/additional-service-credit-under-article-19Receiving Your Benefit and Filing Your Option Election – Career Plan for ERS Tier 1 Members
… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g …
https://www.osc.ny.gov/retirement/publications/1503/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Receiving Your Benefit and …
https://www.osc.ny.gov/retirement/publications/1505/receiving-your-benefit-and-filing-your-option-election