Search
The Tourism Industry in New York City
… drivers that has been exacerbated by the pandemic. Mayor de Blasio has proposed a medallion relief plan, but the New …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-citySecurity Over Critical Information Systems (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … that, although the Department had taken a number of steps to secure its critical information systems and … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followComptroller DiNapoli Releases State Audits
… of Mental Health (OMH): Assertive Community Treatment (ACT) Program (2014-S-25) OMH is not effectively overseeing the ACT program to ensure that provider teams are complying with … treatment plans are not completed on time, with required team leaders’ approvals. As a result, program recipients’ …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfCUNY Bulletin No. CU-662
… explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … 6, 2019 between the Comptroller of the City of New York and the City Employees Union, Local 237, International … to the hourly rates effective 02/27/2017, 02/27/2018, and 03/27/2019. The revised rate chart and additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesSelected Wage Investigation Procedures (Follow-Up)
… and any other labor violations that arise during the course of an investigation. DOL can require employers found … for 23 of 150 investigations we reviewed, there was no final report in WPM, although it was required. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followState Agencies Bulletin No. 2093
… contribution rates are to be based on an employee’s annual wage as required by legislation. Once a Tier 6 member … an employee’s contribution rate is based on annual pensionable salary from the earlier of the two prior calendar years.* * …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcGraded Rates – Contribution Stabilization Program
… How graded rates for the NYSLRS Contribution Stabilization …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesCUNY Bulletin No. CU-692
… follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State … CUNY Bulletin No CU692 CUNY Salary Retroactive Rate Increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written … event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitivePrivacy and Security of Student Data (Follow-Up)
… our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the Program The State … schools’ student information systems and the student data reporting processes. SED is responsible for safeguarding its data and ensuring the confidentiality, integrity, and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followSUNY Bulletin No. SU-339
… contribution rates are to be based on an employee’s annual wage as required by legislation. Once a Tier 6 member … an employee’s contribution rate is based on annual pensionable salary from the earlier of the two prior calendar years. * * …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1793
… to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year … March 16, 2012, the Governor signed legislation creating Tier 6. This tier applies to employees joining a retirement system after … to provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the twoyear look …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcRye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately … personal, private and sensitive information (PPSI) data classification. The Board has not developed adequate policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… values are nearly twice those statewide, and the median household income is more than 40 percent higher. The report … because renters’ incomes are typically lower. Taxes per household in the Mid-Hudson region are also fairly high. … chiefly the maintenance of local roads and bridges. Water infrastructure has also become a major issue in the …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionSelected Wage Investigation Procedures (2019-S-46)
To determine if the Department of Labor is following its wage investigation procedures, including conducting outreach to claimants about case status and recovered wages.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s46.pdfDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. … the state fiscal year that ended March 31 2025 The Fund closed the year with an estimated value of $2728 billion …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… (CAMA) for property tax valuations. Assessors determine parcel market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34