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Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21City of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of the car as of the first day on which it was made available to any … this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Agencies Bulletin No. 1921
… the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingOpinion 93-4
Whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and if so whether the resolution is subject to referendum or a supermajority vote of the board
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22City of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8City of Yonkers – Budget Review (B24-6-7)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2024-25 and the related justification documents are in material … budget totals $1.51 billion. The budget includes operating and debt service funding of $7 94.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate … audit objective was to determine whether improper Medicaid managed care premiums were paid on behalf of recipients with … initial audit identified over $102.1 million in improper managed care premium payments on behalf of 65,961 recipients …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… the men and women who make the products that carry its label," DiNapoli said. "As a long-term investor, the New York … stores in 87 other countries. The company has licensed its label to numerous products from footwear to eyewear, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksMember Contributions – Legacy Reporting
… contributions made by Tier 1 and 2 members participating in a contributory plan; Contributions for military service … is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and … 14, 15 and 22 Benefits) On or after October 1, 2013, in accordance with IRC Section 414(h), the 3 percent …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… April 2025 The distribution of federal resources—and the fiscal relationship between states and the federal … an estimated $96.7 billion in federal receipts in State Fiscal Year 2024-25, representing 38.8 percent of total … is received in federal spending. The results for Federal Fiscal Year 2023 (FFY 2023) have not fully returned to …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-202315 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfReview of the Financial Plan of the City of New York, December 2019
This report discusses the economic, fiscal and social challenges facing New York City in an effort to promote an informed discussion.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2020.pdfCUNY Bulletin No. CU-827
… to agencies for processing the PSC full-time Ratification Bonus Payments. Affected Employees: Full-time employees in … employees may be eligible for a one-time Ratification Bonus Payment. This one-time Ratification Bonus Payment is pensionable, not subject to across-the-board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationCUNY Bulletin No. CU-837
… OSC has provided the following Time Entry Earnings Code to process the Ratification Bonus Payment: Earnings Code … checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York Retiree Indicator for further details on … follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationCUNY Bulletin No. CU-846
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the CUNY Ratification Bonus Payment for Skilled Trade Laborers Affected Employees: … The purpose of this bulletin is to provide instructions to agencies for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose property they might damage as a result of an accident. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State … date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales tax; …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77