Search
Oswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfResponse Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfVillage of Madison - Collections (2023M-160)
… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for … balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (2020-S-50)
To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within budget.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s50.pdfState Agencies Bulletin No. 1507
… Purpose To notify agencies of changes to the Review Paycheck page in PayServ. Background “Cashed” … To notify agencies of changes to the Review Paycheck page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckTier 6 Defined Contribution Plan Option
… plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement System. In addition, … plan. The defined contribution plan option is the result of a 2012 amendment to Section 390 of the New York State …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, according to a report released … tax collections totaled $119 billion in the first half of 2025 an increase of 37 $423 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Agencies Bulletin No. 422.2
… Supersedes Payroll Bulletin No. 422.1 Purpose: The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit … The purpose of this Bulletin is to notify agencies of the procedures to be used when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsUnified Court System Bulletin No. UCS-228
… Purpose To inform agencies of OSC’s automatic processing of the JLP payment and to provide instructions for payments not processed … To inform agencies of OSCs automatic processing of the JLP payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-228-implementation-april-2016-state-new-york-unified-court-systemCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingState Agencies Bulletin No. 1025
… to the employee. Affected Employees Employees enrolled in Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) … Because of the potential cost of this program, the changes in business processes required, and the large number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Agencies Bulletin No. 261
… Purpose To notify agencies of changes to the Master File and to provide the Master File layout. … To notify agencies of changes to the Master File and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileNew York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.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.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdf