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New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … limit. $4,696 in ineligible health code violation and tax payments. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualVendor File Advisory No. 5
… Subject: Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide … According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations … This is to remind agencies that they may not reference an expired contract on a voucher if the goods or services were … amendment prior to payment. If the contract amendment does not require OSC approval, agencies must still update the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a … project or account) Cost Threshold No (cost thresholds do not need to be considered for project creation) Guide to … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… supported exemptions. Key Recommendations Properly apply State equalization rate or other uniform rate of assessment …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract award to contract closeout, any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… business activity and housing supply,” DiNapoli said. “There is a strong immigrant population in this section of … cost of housing persist. It’s my hope that this report will be an asset that local leaders and community stakeholders can …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it … high-quality meals, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … for human error, DFTA forgives 3% variance between the number of meals providers list on their route sheets and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… York and across the country. The pandemic also spurred a change in how people sought and received medical care; rather … a small share of overall utilization. The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth … Source: U.S. Centers for Medicare & Medicaid Services Policy Implications Growth of telehealth utilization in New …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Opinion 88-44
… when the board member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an employee of an incorporated engineering firm with …
https://www.osc.ny.gov/legal-opinions/opinion-88-44The Economic Impact of the Great Outdoors
Outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs. While New York ranks fourth in the nation on GDP generated by outdoor recreation, outdoor recreation represents a more significant part of the economy in nearly every other state.
https://www.osc.ny.gov/files/reports/pdf/economic-impact-great-outdoors.pdfLocal Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfLocal Government – 2023 Financial Condition Report
… counties are least reliant at 21.5 percent ($6 billion). State aid remained the second largest source of local government revenue in LFY 2021. School districts were the most dependent on State aid, as it represented 36.7 percent ($16.2 billion) of …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentPandemic Planning and Care for Vulnerable Populations
… and deaths among OPWDD residential clients (12,895 and 649 vs. 33 and four, respectively, for the eight ICFs). While …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsCUNY Bulletin No. CU-693
… on August 6, 2020 between the Comptroller of the City of New York and the City Employees Union Local 237 IBT for … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of … are supplemental taxable income, and Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersOpinion 90-44
… e.g., Village Law, §5-500). In the absence of a statutory definition, the term "compensation", for municipal law purposes, generally … and No. 79-741, p 150). The meaning to be ascribed to the term as used in any particular statute will necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 90-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Putnam County – Probation Department Collection of Revenue (2014M-5)
… is under the supervision of the Legislature and the New York State Division of Probation and Correctional …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Unified Court System Bulletin No. UCS-98
… of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplementary Insurance Program. Affected Employees Employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-98-change-eligibility-aflac-voluntary-supplementary-insurance