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City of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … City of Troy Budget Review B1858 …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the … procedures to ensure that all salary, stipend and wage rates are authorized by the Board before payment. Correct the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Accounts Payable Advisory No. 63
… should choose the category code that best represents the classification of the goods or services being purchased to (i) ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding objectives is the alignment of employer … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the … showing Board approval for the 2013 salary and wage increases for six employees, and there was no evidence … entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require each …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime rates, strong public schools and infrastructure improvements, … Many of Long Islands 28 million residents enjoy a high quality of life marked by low unemployment low crime rates strong public schools and infrastructure improvements …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… and data. The information maintained for each piece of computer hardware should include a description of the item … internal controls can be established and monitored. Data classification is the process of assigning data to a category … or a local government’s or school’s policies predefine the classification of each data type. Here is an example of a …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). … Agencies are required to use a PO for all single purchases of $10,000 or more from any vendor that has a classification … This policy, subject exceptions, is applicable regardless of whether the agency intends to pay the vendor with a check, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useState Agencies Bulletin No. 1243
… Affected Employees Employees with a Retirement Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later … contribution rate to be based on the employees’ annual wage. The employee contribution rates are: Wages Contribution Rate $45,000 or less 3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy … and it raises longstanding concerns about the cost of living, the growing wealth gap, the need to preserve a strong middle class, and the challenges of serving an aging population, while ensuring that families …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityThe Tourism Industry in New York City
… 2021 PDF Version Highlights In 2020, the 10-year period of record growth in tourism came to an end, and the number of visitors to New York City fell by 67 percent to 22.3 … 283,200 jobs in 2019. Tourism accounts for 7.2 percent of total private sector employment and 4.5 percent of private …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-citySecurity Over Critical Information Systems (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … that, although the Department had taken a number of steps to secure its critical information systems and … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… state pension fund rode the market rebound from the depths of the pandemic and enjoyed the largest one-year investment … paid out during the fiscal year. Employer contribution rates are determined by investment results over a multi-year … along with numerous other actuarial assumptions, including wage growth, inflation, age of retirement and mortality. …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high 13.2% unemployment rate in … and is currently just over its 2019 level. In 2023, 37.7% of young workers citywide worked in lower wage industries … have yet to fully recover their pre-pandemic losses. As of March 2025, restaurant jobs were 2.5% below their …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateOperational Advisory No. 36
… – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … Service budget account category to reflect the proper classification and treatment in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board … the annual budget or set and approve salaries, wages and wage increases. The Board of Commissioners was unable to … annual budgets and all Commission salaries, wages and pay rates. Adopt policies and procedures for the cash receipts …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Annual Assessment of Market … of the overpayments identified. Department of Labor (DOL): Wage Theft Investigations (Follow-Up) (2015-F-9) In an … that 753 hotel stays exceeded the government lodging rates established by the General Services Administration …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsSelected Wage Investigation Procedures (Follow-Up)
… Objective To determine the implementation status of the four recommendations included in our initial audit report, Selected Wage Investigation Procedures ( 2019-S-46 ). About the Program The Department of Labor’s (DOL) Division of Labor Standards (Division) seeks …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followState Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with instructions to … March 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See … Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the Program The … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-follow