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City of Yonkers – Budget Review (B6-14-14) - Revised
… in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers 2014-15 … begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to … determine whether expected measures to reduce these costs are reasonable. …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedInventory Controls
… assigned to users and distributed, ITS’ Asset Management team updates the record within ITSM to reflect the changes. … adequately navigate ITSM to provide reports to the audit team or search the ITSM database for devices by serial … ITS officials imposed scope limitations on the audit team. They placed unwarranted restrictions on access to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown … Local sales tax collections in New York state totaled more than $55 billion in the second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the state … a false Record of Activities (ROAs) with the town for filing with the State Comptroller. ROAs are documents in … the arrest of Debra Gabriel the former tax collector for the Town of Bethel for allegedly stealing unearned …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to determine if the Board … corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton County … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job expectations. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectState Agencies Bulletin No. 2069
… to be reflected on the employee’s 2022 W-2 (Wage and Tax Statement). Processing Rules for Returning Checks: In … 2023 (Inst) deadline, the employee is due a corrected wage statement (Form W-2C). However, the Federal, State, and Local … and a credit letter sent to the employee by OSC. Credit letters are issued during year end processing as indicated in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Police Bulletin No. SP-260
… of OSC’s automatic processing of the 2025 State Police Holiday Bonus Payment, and to provide agency instructions for … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective 11/01/2025, the Holiday Bonus Payment must be included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-policeOpinion 91-14
… collecting refuse for village) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§198(9), 209-e(3): A town board, on behalf … to referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, a town … established pursuant to article 12-A of the Town. Section 119-o of the General Municipal Law authorizes "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Purchases and Procurement Practices (Follow-Up) (2023-F-31)
To assess the extent of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement Practices (Report 2020-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f31.pdfParticipation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfCyber Incident Response Team (Follow-Up) (2023-F-8)
To assess the extent of implementation of the two recommendations included in our initial audit report, Cyber Incident Response Team (Report 2020-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f8.pdfSales Tax Vendor Registration Practices (Follow-Up) (2023-F-5)
To determine the extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f5.pdfEfforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33)
To determine the extent of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent Taxes (2019-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f33.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40)
To assess the extent of implementation of the three recommendations included in our initial audit report, Improper Overlapping Medicaid and Essential Plan Enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdf2024 Update on New York City Staffing Trends
The City’s full-time staffing level has increased by 2,413 employees since the beginning of FY 2024 to reach 284,330 as of January 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2025.pdfCompliance With Jonathan’s Law (Follow-Up) (2020-F-26) 30-Day Response
To assess the extent of implementation of the three recommendations included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26-response.pdfLong-Term Care Ombudsman Program (Follow-Up) (2020-F-27)
To determine the extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman Program (Report 2018-S-48).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f27.pdfSignal Maintenance, Inspection, and Testing (Follow-Up) (2019-F-58) 30-Day Response
To assess the extent of implementation of the 18 recommendations included in our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f58-response.pdf