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Enforcement of Article 19-A of the Vehicle and Traffic Law
… the Program. Using the Department’s non-government vehicle registration data, we identified 311 non-enrolled entities … Audit/Report of Interest Department of Motor Vehicles: Registration and Enforcement of Automotive Services, Sales, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCUNY Bulletin No. CU-734
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 12/01/2017 – 02/28/2023, a $1,500 general salary increase is authorized effective 04/01/2021. The CUNY Board of … board meeting. An Addendum to this MOA was signed on 02/26/2021, which changed the effective date of this increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalIX.9.C Transfer Procedure – IX. Federal Grants
… and needed, agencies must submit a written request to the Division of the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The following information must be provided … provided and needed agencies must submit a written request to the Division of the Budget DOB to approve the transfer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureManagement of Unexpected Delays and Events During Winter 2017-18
… Background The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 … Law. One of six MTA constituent agencies, the LIRR is the largest commuter railroad in the country and the … service which exceeds Customer expectations and is worthy of the Public’s trust and support. …Together, we …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Oversight of Child Protective Services (Follow-Up)
… or maltreatment, and provide rehabilitative services. OCFS is responsible for overseeing the locally administered child … The SCR, established by New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year … received approximately 313,000 calls in 2023. If a call is received and OCFS staff determine there is reasonable …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Selected Aspects of Toll Collections
… can request that the Department of Motor Vehicles (DMV) suspend the registrations of motor vehicles for … or more violations within a 5-year period. Additionally, DMV has a reciprocity agreement with the Massachusetts … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 2325
… Rate (excluding Additional Pay Earnings) End Date: Leave blank unless a date already exists that must carry forward … remain on an existing row (if updating) Goal Amount: Leave blank Goal Balance: Leave blank Premium Overtime (Earnings Code PRO) Earnings Code: PRO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payFarmland Protection Program
… Specifically, AGM allocates funding to the New York City (NYC) Region although it is ineligible to apply for grants and … over $23.5 million (9,668 acres) If AGM had excluded the NYC Region from rounds 18 and 19 and instead allocated the $5 … 18) and $4.5 million (round 19) initially allocated to NYC to the remaining nine regions, the other regions could …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue … competitive bidding applied when purchasing a new tanker truck. As a result, officials did not competitively bid and …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… sector, erasing nearly $28.6 billion in market value and more than $850 million in property taxes in City Fiscal … today by State Comptroller Thomas P. DiNapoli. “Midtown and the Financial District are two of the largest business … shifted office workers to remote work, rents fell, and vacancies rose. I am optimistic for the sector’s recovery …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicSelected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Objective To assess the extent of implementation of the three … are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of receiving Medicaid. … of Social Services (Local Districts) are required to identify Medicaid recipients who are at least 65 years of …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followState Agencies Bulletin No. 2336
… inform agencies of OSC’s automatic processing of the April 2025 PEF Salary Increase and provide instructions for … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and PEF, … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 PEF Salary Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2336-april-2025-public-employees-federation-pef-3-salary-increaseState Agencies Bulletin No. 2337
… inform agencies of OSC’s automatic processing of the April 2025 CSEA Salary Increase and provide instructions for … 361 of the Laws of 2022, which implemented the 2021-2026 Agreement between the State of New York and CSEA, … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 CSEA Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseUnified Court System Bulletin No. UCS-323
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … the eligibility criteria on 04/01/2023 may be eligible to receive the 2023 Longevity Bonus. Background: Chapter 1 of … and had a performance rating other than “Unsatisfactory” to be eligible for a Longevity Bonus Payment in April 2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-337
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … the eligibility criteria on 04/01/2024 may be eligible to receive the 2024 Longevity Bonus. Background: Chapter 1 … and had a performance rating other than “Unsatisfactory” to be eligible for a Longevity Bonus Payment in April 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdf