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City of Long Beach – Budget Review (B7-14-12)
… that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Overview – Reporting Elected and Appointed Officials
… To make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. This presentation describes the specific … Elected and Appointed Officials Theres a process to detrmine how many days these officials work if they dont …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
Information for members about special 20 year retirement plan for Tier 1 and Tier 2 investigators assigned to the office of a district attorney
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmXVI.4.A Cash and Investments – XVI. Financial Reporting
… 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – … the State. Bank deposits may be under the joint custody of the State Comptroller and the Commissioner of Taxation and … risk exists when investments in any one type represent 5 percent or more of total investments and must be disclosed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the … some exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to the State. New York's sales tax is imposed at a rate of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial … from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from the sale of Bonds or Notes other than General Obligation. 36204 Tax & …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsState Agencies Bulletin No. 1349
To provide agency instructions for processing the 2014 CSEA and PEF Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outSUNY Bulletin No. SU-290
… Purpose The purpose of this bulletin is to inform agencies of the new deduction code for a political action fund to be … The purpose of this bulletin is to inform agencies of the new deduction code for a political action fund to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pccLocal Government – 2022 Financial Condition Report
… rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step … formula. The law also includes provisions for a local government to override the tax cap. Low inflation just before … fire districts ($853 million). COVID-19 reduced many local government expenditures, often as a result of the closure of …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentRebates and Discounts on Physician-Administered Drugs (Follow-Up)
… report, Rebates and Discounts on Physician-Administered Drugs (2010-S-72). Background Physician-administered drugs, such as chemotherapy, are administered to patients by a medical professional in an office setting. To reduce …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… drugs, procedures, and supplies, and whether controls are in place to prevent abuse and misuse of these products. The … the recipient is a registered sex offender, the MCO merely does not pay for the services. Certain steps could be taken … Medicaid laws and policies are inconsistent: State policy does not allow payment of ED drugs for the treatment of BPH …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andPension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will decline in Fiscal Year 2015-16, New York State Comptroller Thomas P. DiNapoli announced … Employer contribution rates for the New York State and Local Retirement System NYSLRS will …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16State Agencies Bulletin No. 856
… Purpose To inform agencies of the new Time Entry codes and procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees in … To inform agencies of the new Time Entry codes and procedures for the payment of the Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outAdministration of Fellowship Leaves (Follow-Up)
… supporting paperwork was not available, including activity summaries required to be submitted by fellowship recipients …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followContract with Daytop Village, Inc. (Follow-Up)
… under contracts administered by OASAS. One such contract is with Daytop Village, Inc. (Daytop), under which OASAS paid … and as a result, OASAS paid Daytop $11.5 million more than it was entitled to. The objective of our follow-up was to … in our initial report. Key Findings OASAS officials have made progress in addressing the matters identified in …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followOpinion 2002-4
… work for the benefit of the town unrelated to the highway system, the cost of such work must be charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfState Agencies Bulletin No. 1115
… State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax … State and/or Local tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … for the 23 selected employees) adhered to State travel rules and regulations. Officials could not locate 66 vouchers … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1