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Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfLanguage Access Services (Follow-Up) (2024-F-33) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Language Access Services (Report 2022-S-38).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f33-response.pdfTax Check-Off Technical Amendment
… to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding calendar year. Memo … to receive the annual report setting forth how the monies in certain tax check …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentTown of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures … 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91State Agencies Bulletin No. 1534
… Purpose To notify agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… Purpose To notify agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesSUNY Bulletin No. SU-184
… Enhancement Payments for new and existing doctoral student employees and employees in graduate programs in SUNY … the 2007-09 Agreement between the State and the Graduate Student Employees Union (GSEU) authorizes cash payments to new and existing doctoral student employees and employees in graduate programs in SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-184-recruitment-and-retention-enhancement-payments-academicState Agencies Bulletin No. 1735.3
… Bulletin 1735.2 Purpose The purpose of this bulletin is to inform agencies of the new Reason Code to be used in Job … correct an automatic retroactive adjustment, agencies must submit the following information on the Time Entry page or … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesUnified Court System Bulletin No. UCS-123
… Purpose To provide agencies with instructions for entering the payments. Affected Employees Represented and … one (1) Bonus Payment. The Bonus Payment is not prorated for part-time or hourly employees. Agency Actions Agencies … RBP (Ratification Bonus Payment) on the Time Entry page for all eligible employees using the following information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesUnified Court System Bulletin No. UCS-88
… FIS (Fixed Incremented Salary) Amount field is left blank. YR is the two-digit year in which the employee is eligible to … in which the 37.9 methodology is actually to be applied. YR is the two-digit year in which the employee is eligible to … Judiciary Law, Sections 37.3 and 37.9. Action/Reason Pay Rate Change/373 (Judiciary Law 37.3) Reason Code 373 must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawAccounts Payable Advisory No. 39
… (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, payments resulting … processed in SFS using the Unique Coding for the Purchase of Land and all necessary documentation should be submitted to the Bureau of State Expenditures. … Submitting vouchers to OSC for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsCity of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… complete report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings … for the use of gasoline credit cards, specifying which District officials are authorized to use the gasoline credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Audit Response Timeframe
… on November 20, 2019 as Chapter 507 of the Laws of 2019 – A.7794 (Titus) / S.5448 (Skoufis) – Relates to the timeframe for the implementation of recommendations included within final reports for corrective action. Memo Bill Text Status … Relates to the …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0Audit Response Timeframe
… Legislative Session 2017-2018: Audit Response Timeframe – A.11012 Rules (Peoples-Stokes) – Relates to the timeframe for the implementation of recommendations included within final reports for corrective action. Memo Bill Text Status … Relates to the …
https://www.osc.ny.gov/legislation/audit-response-timeframeReal Estate Portfolio
… Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section … whether to hold or dispose of its property holdings. In some cases, it has held onto unneeded parcels for many …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioEmployer Seminars
… Receive materials and reference tools to assist you in your role as a participating employer. For more … your employees to: Learn the essential elements involved in the calculation of their retirement benefit; Acquire …
https://www.osc.ny.gov/retirement/employers/employer-seminarsTown of Easton – Sales Tax Allocation (2014M-355)
… was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, … Key Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Comptroller DiNapoli Releases State Audits
… the unit violated Metro-North policy by not disclosing the referral of a relative who was hired in the Unit. In a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-audits