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Controls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to … billing, collecting, and remitting the appropriate amount of Surcharges to which the State is entitled; and if the … services provided to customers whose primary place of use is within New York State. Surcharge revenue is used …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeDiNapoli: NYC Finances Gain Stronger Footing
… for businesses and individuals, and direct federal relief to New York state, New York City and the Metropolitan … climb, capacity limitations are rolled back and federal relief and stimulus funds make their way through the region,” … said. “The city needs to carefully manage the significant relief it received to aid its recovery while also maintaining …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingState Agencies Bulletin No. 1164
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 04/01/09 with Dues … for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file from NYSCOPBA to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationOrdinary Death Benefit – Regional State Park Police Plan
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitState Agencies Bulletin No. 920
… codes and to provide instructions to pay the Firearms Training and Safety Incentive Program payment. Affected … certain employees who complete required agency directed training programs designed to promote firearm proficiency and … complete agency-directed firearms proficiency and safety training programs as set by the Joint Committee on Health and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programCentral New York Regional Market Authority – Financial Condition (2024M-18)
… the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the … and the unrestricted net position declining to a deficit of $97,470 at the end of the 2022-23 fiscal year (FY). The Board and officials did … the Central New York Regional Market Authority Board of Directors Board and officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Newburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City School District (District) … fund balance to balance the budget but generally did not need the appropriations. Because realistic budgets … be included in the annual budget. District officials did not establish a rationale for funding District reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Southampton Union Free School District – Financial Management (2024M-43)
… over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43State Agencies Bulletin No. 834
… and instructions regarding the following: Contract Pay and Additional Pay for contract pay teachers Submitting Salary Withholding … and instructions regarding the following Contract Pay and Additional Pay for contract pay teachers Submitting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 89-48
… COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed under Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 to secure payment of any judgments which … Concerning i where and how the bonds are to be indexed on your records ii who physically holds the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48NYS Common Retirement Fund Reports First Quarter Results
… Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2021-22 was 5.82% for the … P. DiNapoli. It ended the quarter with an estimated value of $268.3 billion. “The financial markets remain strong, as … disruptions and unpredictable market swings. We are one of the best funded retirement systems in the nation because …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfState Agencies Bulletin No. 1126
… a salary change in calendar year 2011, the new bi-weekly wage will be used. The military wages on record for a pay … Agencies will be notified by and electronic Correction Sheet of any biweekly stipend changes or employees who are … (after the 1/1/12 recalculation or after an initial calculation for a Military Leave occurring after 1/1/12) to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1794
… Purpose The purpose of this bulletin is to inform agencies of OSC’s annual record update process and provide data entry … Affected CUNY Employees Employees who currently have any of the following deductions are affected: Deduction Code … The purpose of this bulletin is to inform agencies of OSCs annual record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring … as IDA employees and assign them to serve as the staff of notforprofit development corporations and similar entities …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Agencies Bulletin No. 1337
… will be paid based on the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly … with the Effective Date and End Date equal to the first day of the new contract date for that specific agency before … For teachers who are currently Active, if the first day of the academic year is mid-pay period, the teacher will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersEaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4State Agencies Bulletin No. 1298
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and OSC’s process for … To explain the extension of Military and Training Leave Benefits and Stipends and OSCs process for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1298-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1232
… recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2012, the new bi-weekly wage … will be compared to the employee’s new bi-weekly State salary. If an increased amount for the Military Stipend is … Page using the Action/Reason code of Pay Rt Chg/MSC (Pay Rate Change/Military Stipend Change). Agencies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1232-extension-military-and-training-leave-benefits-and-stipendsGowanda Central School District – Financial Management (2024M-104)
… nearly $6.7 million of fund balance that was not needed or used. The continued practice of overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104