Search
DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… property taxes paid by hotels, hotel room occupancy taxes, sales taxes and other taxes such as mortgage recording taxes, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryVI.2.C Budget Journal Transactions – VI. Budgets
Within the Commitment Control KK module budget journals are used to record the budget control records based upon the enacted budget and other authorizing legislation as well as project budgets
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… supplies that likely should have been provided by nursing homes as part of the daily all-inclusive rate paid to those … Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. Medicaid Program: Claims Processing Activity October …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… States. It is one of this country’s most common and costly diseases, which often requires emergency care and hospital … and is responsible for a high number of missed school and/or workdays. According to the Centers for Disease Control and … According to the CDC, people with moderate-to-severe or uncontrolled asthma are more likely to be hospitalized …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followState Agencies Bulletin No. 2160
… provide agencies with instructions for processing taxable Educational Assistance Benefits for 2023. Affected Employees: … paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits that exceed the $5,250 … Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2170
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … reportable taxable income in box 1 on the employee’s 2023 Form W-2. Social Security/Medicare tax deficiency deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… and Consolidated Quarterly Reports submitted to OPWDD’s Regional Offices. Key Findings OPWDD needs to improve its … reimbursement claims do not provide guidance to the regional staff for when it is appropriate to request supporting documentation for expenses claimed and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsOversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school performance, bullying, and unwelcoming school …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismMedicaid Program – Managed Long Term Care Premium Rate Setting
… is responsible for setting monthly MLTC premium rates. The rate-setting methodology is based largely on MCOs’ medical … included in the medical costs component of the premium rate, which is not capped. Based on our analysis of the … and the Department used these costs in its 2013-14 premium rate calculations, which ultimately resulted in inflated …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
To determine whether the Transit Adjudication Bureau of New York City Transit performs its responsibilities in an effective and efficient manner
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… projects managed by the New York City Housing Authority (NYCHA). In February 2010, DHCR and NYCHA entered into an agreement, called the “Omnibus … Amendment). The Omnibus Amendment committed $42 million of NYCHA’s Program monies to NYCHA’s Marlboro Houses project …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision. The audit covered the … To determine whether the New York City Department of Homeless Services is …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsControls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … that provides highly specialized instructional support in a wide variety of settings and locations. In school year 2019-20, approximately 26,000 special …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsVirtual Currency Licensing
… conduct within financial institutions licensed to operate in the State. DFS supervises and regulates the activities of … For this report, we reviewed a list provided by DFS in October 2022 that contained 22 active virtual currency licensees. In June 2015, DFS issued NYCRR Title 23, Part 200 (Part 200) …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingWelcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationOversight of Hazardous Materials and Waste
… University Centers (University at Buffalo [Buffalo] and Stony Brook University [Stony Brook]) and five campuses (Plattsburgh, New Paltz, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteState Agencies Bulletin No. 2384
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … reportable taxable income in box 1 on the employee’s 2025 Form W-2. Social Security/Medicare tax deficiency deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsCUNY Bulletin No. CU-851
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … Association, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated … in the CUNY Nursing Titles listed below are entitled to the 2025 Uniform Allowance Payment as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titles