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Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfInflation in the New York City Metropolitan Area, April 2022
During this high inflationary period, increases in the NYC metro area have been less than those nationally and in other large metropolitan areas; nevertheless, price increases appear poised to outstrip earnings growth.
https://www.osc.ny.gov/files/reports/pdf/inflation-nyc-metropolitan-area.pdfRetirement Online Contact Administrator Authorization Form for State Employers (RS5545)
This form is for State employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5545.pdfRetirement Online Contact Administrator Authorization Form for Local Employers (RS5544)
This form is for local employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5544.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2025 (2025-M-3)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25m3.pdfOpinion 97-8
… §10(l)(ii)(a)(5): A city is not required by general State statute to accept only vouchers which have been certified. … have been certified by the claimant. There is no State statute applicable to cities generally which requires … Accordingly, a city is not required by general State statute to accept only vouchers which have been certified. We …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 95-16
… "last preceding assessment roll". Section 1908, however, does not define the phrase "last preceding assessment roll". …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-10
… Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not … of goods and services. Town Law §118 relates to the form of claims against a town. Section 118(1) provides that, … the 1982 amendment was to eliminate the certification or verification requirement and instead provide towns "the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… for such calculations. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement incorporates into the GASB’s authoritative literature certain accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… has fueled revenue growth for the state and put New York on solid financial footing. There are cautionary signs in the … and accountable to all New Yorkers. “In the coming weeks, my office will thoroughly review the Executive Budget, …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need … actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesState Agencies Bulletin No. 2100
… is to inform agencies of the content information for the 2022 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2022 are affected. Background According to IRS Publication 15 (Circular E) for 2022, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022