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New York City Airport Lease
… of the lease and ancillary agreements with New York City for the municipal airports. The audit covers the period from … (Port Authority) negotiated a lease agreement (lease) for the land and structures at John F. Kennedy (JFK) and … percentage fees, and fixed rentals and fuel farm fees. For the years 2004-06, the lease set the MAR at $93.5 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseState Agencies Bulletin No. 1276
… NYS Assembly Payroll Offices of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the … LEG pay basis code which calculates an employee’s biweekly salary by dividing the annual salary by 26. Therefore, when a calendar year contains 27 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersSUNY Bulletin No. SU-251
… the regulations indicating Plan Sponsors are responsible for monitoring all contributions under their 403(b) plan from all vendors for each employee. Effective Date(s) Paychecks dated November … to automatically end date deduction codes 408 and 415 for all employees regardless of job status. OSC will load a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, … fund balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Protection of Managed Pollinators (Honey Bees)
… apiary inspections to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being … processes to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring … required inspections requested for the sale of nucs and queens as well as all those requested for transport for the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesXVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCornwall Central School District – Information Technology (2021M-83)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90DiNapoli: New York City Job Growth Continues to Set Records
… income and sales tax collections, making it easier for the city to afford new services and to balance the … 2009 to 2019 was 24.3 percent, compared to 15.3 percent for the nation and 14.5 percent for the state as a whole. In 2019, job growth was …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsDiNapoli Honors Hispanic Leaders
… of New Rochelle Maria Kercado, President, Labor Council for Latin American Advancement (LCLAA) Westchester Chapter, … District 17; Maria Kercado, President of Labor Council for Latin American Advancement; Judith Aucar, Executive …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersState Agencies Bulletin No. 835.1
… employees’ salaries and the processing of necessary salary corrections. Affected Employees: Non-Statutory … the 2007-2011 CSEA agreement, OSC is issuing instructions for the revised method of calculating salaries for affected employees retroactive to April 1, 2003. This revised method is in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… is the City’s legislative branch and is responsible for adopting policies, local laws and ordinances. The Mayor … chief executive officer and is generally responsible for the administration and supervision of City affairs. …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… A former state contractor who pleaded guilty to federal fraud charges earlier this year, as a result of a … the Southern District Preet Bharara, was sentenced today to a year and one day in prison and ordered to pay a total of $721,112 in restitution and criminal …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000DiNapoli: NYC Budget Benefits From Stronger Economy
… Higher tax revenue forecasts and billions in savings on debt service and pension contributions have … downturn.” The city’s revised financial plan released in February projects budget gaps of $1 billion in FY 2017, $1.4 billion in FY 2018 and $2.1 billion in FY …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyState Agencies Bulletin No. 2052.2
… determination of continuous employment under this program. Salary Cap or Earnings Cap If the employee’s eligible … when totaling hours worked. Impact of General Salary Increases on Health Care Bonus Eligibility General salary … rate for employees in a non-annualized position, only the retroactive earnings applicable to the vesting period should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesV.3.F Projects – V. Chart of Accounts (COA) Governance
… one or more funding sources, may occur across fiscal years and agencies, have defined beginning and end dates or occur during a defined time period, and may be operational or capital in nature. The Project ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… case management, access to health care, treatment for substance abuse, childcare services and assistance with … pandemic restrictions and staffing shortages as the cause for timeliness problems, the majority of the cases sampled … late or missing assessments and ILPs have been an issue for more than seven years as cited in prior audit reports. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Agencies Bulletin No. 2052
… determination of continuous employment under this program. Salary Cap or Earnings Cap If the employee’s eligible … when totaling hours worked. Impact of General Salary Increases on Health Care Bonus Eligibility: General salary … rate for employees in a non-annualized position, only the retroactive earnings applicable to the vesting period should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employees