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Office Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… in 1992. The 340B program requires drug manufacturers to discount the price of drugs sold to eligible health care …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Purpose To determine the extent of implementation of the seven … Reports (MMCORs). The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. We …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followState Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… closed landfills, according to a report released today by State Comptroller Thomas P. DiNapoli. Much of these costs … concerns that are likely to impact landfill owners in the near future and long-term. Policy changes in China have … increasing costs related to recycling, at least in the near term. For example, in the city of Albany, increased fees …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… our audit report, UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (Report 2013-S-82 ). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… in revenue, with 15 agricultural products ranked in the top five nationwide, according to a report released today … billion in sales in 2017, more than half of the total for all agricultural products. The state's production of milk and … nearly doubling from 2012 to 2017. New York's farmers are dealing with increased financial uncertainty caused by …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… collections declined in 30 of the 57 counties outside of New York City last year, according to a report issued today by State Comptroller Thomas P. DiNapoli. Total collections …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesState Agencies Bulletin No. 1692
… Purpose To inform agencies of the process for handling the late … considers overpayments for 2018 that are returned in 2019 to be income in 2018 for reporting purposes because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Thomas P. DiNapoli. The report noted the allowable tax levy growth factor will be 0.73 percent for entities that … applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 … percent. Read the report , or visit: http://www.osc.state.ny.us/localgov/pubs/research/snapshot/taxcaptightens0715.pdf …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Infant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) on its … for services under these programs are based on fixed fees. In addition, ICLC operated a day care program and a … and make the appropriate adjustments to ICLC’s CFRs and tuition reimbursement rates, as warranted. Work with ICLC …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… Participation rates in the Capital Region and the Hudson Valley also topped 60 percent, followed by New York City; … declined in the Southern Tier, the North Country, the Mohawk Valley, Central New York and Western New York from … figure. Read the report , or go to: http://osc.state.ny.us/reports/economic/labor-force-trends-nys-2017.pdf For …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008Unified Court System Bulletin No. UCS-215
… Increase (Bargaining Units 87, 86, 88, CT, SA, SD, SG, SK and SN) and provide instructions for payments not processed … the employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS … Code 5555 in the Incr. Code field, OSC will automatically apply the April 2015 UCS Salary Increase (Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-243
… April 2017 Salary Increases for Bargaining Units F8, G9, SA, SD, SG, SK, and SN, and provide instructions for payments … Type Payment Effective Date Check Date 2016 Administration 10 Lag 04/07/16 09/06/17 2017 Administration 10 Lag 04/06/17 … the salary by applying 2.00% rounded up to the next dollar. If the employee has a Pay Basis Code of ANN, a Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… affecting the physical integrity of the load, such as sand, soil, or gravel. Divisible load overweight permits are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties collected for … Improved efforts to collect the state's share of unclaimed bottle deposits by the tax department could provide …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitment