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State Agencies Bulletin No. 2084
… plan; or An active participant for any part of 2022 in an annuity account described in IRC Section 403(b) – applicable … by the plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require the … the Retirement Plan checkbox in Box 13 to determine what amount, if any, the employee is eligible to take as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… drugs. Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. Covered … drugs include prescription drugs, some over-the-counter (OTC) drugs, certain compound drug ingredients, and … drugs from manufacturers without an NDRA at the time of service. Additionally, we found flaws in DOH’s managed care …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… with particularly strong growth in building material and garden centers, sporting goods and hobby stores, and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… for seniors, tip income, overtime pay, and interest on new car loans are in effect only for tax years 2025 to 2028, and … are further increased by 1% annually in tax years 2026 to 2029. In 2030, the limit reverts to $10,000 for all … Bill Related Reports Report on the State Fiscal Year 2026 Enacted Budget and First Quarterly Financial Plans …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… Year to date, local sales tax collections statewide are up 1.7%, or $298 million, over the January-September period …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… billion in the first calendar quarter (January-March) of 2024, an increase of 1.6%, or $87.3 million, compared to the … Strong Again in New York City In the first quarter of 2024, New York City saw a 3.2%, or $79.4 million, increase in … the steepest drop at -7.3%. Report First Quarter 2024 Local Sales Taxes Data Regional Table Related Report …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterState Agencies Bulletin No. 2369.1
… Note: Direct Deposit Reversal/Delete requests must be submitted through the Request for Payroll Direct Deposit Delete or Reversal panel … of PayServ. See Payroll Bulletin No. 422.3, New Process to Request a Direct Deposit Delete or Reversal. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23691-request-stop-payment-replacement-reversal-or-exchange-new-york-stateSocial Security – Federal Funding and New York
… 2024, 3.8 million individuals in New York received Social Security benefits totaling more than $7.2 billion for … Kings (365,705) and Suffolk (319,010). Figure 1 – Social Security Benefits Paid and Number of Beneficiaries: … Note: Annual benefits are estimated. Figure 2 – Total Social Security Benefits Paid: New York, CY 2014 – CY 2024 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityOversight of Housing Discrimination Complaints
… and interviews, mortgages, loans, or conditions aimed to steer people toward or away from certain neighborhoods. CCHR …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfPark Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdfA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfOversight of Kendra's Law (2022-S-43) 180-Day Response
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43-response.pdfCity of Rensselaer - Accounting Records and Reports (2023M-26)
Determine whether City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rensselaer-city-2023-26.pdfManagement of Indoor Air Quality for Individuals With Asthma (2020-S-59) 180-Day Response
To determine if the Department of Health (Department) effectively identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s59-response.pdfManagement of Indoor Air Quality for Individuals With Asthma (2020-S-59)
To determine if the Department of Health (Department) effectively identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s59.pdfReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56) 180-Day Response
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56-response.pdfOtego-Unadilla Central School District – Information Technology (2021M-178)
Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdf