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New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … in unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by … Wyoming County $7,730,408 Yates County $4,831,723 Source: House Committee on Oversight and Reform The Committee …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Opinion 94-24
… for referendum) REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Oversight of Disability Services
… services. Each fiscal year, SUNY Administration develops a Master Capital Plan. The objective of this plan is to … physical plant to comply with health and safety codes. The Master Capital Plan sets forth the projects proposed to be … period. Additionally, campuses have their own Facility Master Plan that evaluates existing space inventories, usage, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesCUNY Bulletin No. CU-544
… during this time. OSC Payroll will provide the agencies with a list of position pools that will not roll to the … in Agency Actions). OSC Payroll will provide the agencies with a list of position pools that contain lapsing chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-544-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-258
… during this time. OSC Payroll will provide agencies with a list of position pools that will not roll to the … in Agency Actions ). OSC Payroll will provide agencies with a list of position pools that contain lapsing chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-258-new-york-state-payroll-system-payserv-suny-fiscal-year-endSUNY Bulletin No. SU-237
… string that OSC Payroll has indicated will NOT roll to the new Fiscal Year Budget Reference 2016-17: SUNY Pools not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-237-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-617
… string that OSC Payroll has indicated will NOT roll to the new Fiscal Year Budget Reference: CUNY Pools not rolled to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-617-new-york-state-payroll-system-payserv-cuny-fiscal-year-endXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant … with State Agencies and the Statewide Financial System to get the reclassification journal entries posted. It is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionOversight of School Safety Planning Requirements
… About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for schools …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsState Comptroller DiNapoli Releases Audits
… Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical … refills. The audit also identified a range of practices by both Joia and a doctor that warrant further review. The … In addition, auditors found the office's monitoring of EBT transactions to generally be adequate, but identified …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials … it. Of the 470 water outlets the district sampled for testing, 120 (26%) exceeded the lead action level. Auditors …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-140
… Purpose To notify SUNY agencies of the new Deduction Code 536 . Affected Employees Employees in … has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their members. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceFire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Village of Hempstead – Budget Review (B7-16-4)
… an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant … projections in the proposed budget are reasonable. Based on the 2016-17 proposed budget, the Village will have …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… until after 2024, but these cuts could further delay riders’ return to the system. The MTA estimates that if it … that gap will fall on the regional economy, burdening riders, toll payers, the workforce and taxpayers. “The MTA and its riders are at a dangerous crossroads. Ever higher fare and …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itState Agencies Bulletin No. 999
… includes a Targeted Retirement Incentive and a “55/25 No Penalty” Retirement Incentive. The open period of the … who retire under the Targeted Retirement Incentive NPR No Penalty Retirement Incentive Identifies employees who retire under the “55/25 No Penalty” Retirement Incentive Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdf