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Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfCareer and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit … currently faces an opioid misuse epidemic, which began in the 1990s with the over-prescribing of opioid drugs for … prescriptions. I-STOP is a tool to assist prescribers in determining the most appropriate prescription(s) for an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programState Contract and Payment Actions in June
… $1.1 million with HITS, Inc. for event booking at the New York State Fairgrounds in Onondaga County. Office of … and Substance Abuse Services $5 million with the Mental Health Association of NYC for the problem gambling and …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… percent and during the first six months of 2016 it was 1.7 percent. "Local sales tax growth is showing sustained … in collections. Gloversville had the strongest growth at 33.2 percent, which is likely due to a large one-time … the sale of motor fuel. The motor fuel sales tax component increased by 13.9 percent from the first half of 2017, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018State Agencies Bulletin No. 1695
… CUNY Employees Employees who currently have any of the following deductions: Deduction Code Narrative … age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular contribution amount for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1681
… check box checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … the 2013 fiscal year. Key Findings While the District does have adequate financial policies, it does not have certain financial procedures in place. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department … that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is … monthly reports. Key Recommendations Review and approve all claims prior to payment to ensure that all claims have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… 1, 2012, to March 18, 2013. Background The District is a district corporation of the State, distinct and separate … the 2012 fiscal year. Key Findings The District does not have adequate financial policies and procedures. While the … Board has adopted purchasing and code of ethics policies, it has not adopted an investment policy, as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax … questionable or inappropriate credits for $5,779,567 due to calculations errors, deceased taxpayers, or duplicate … request files prior to the completion of our examination due to the significant volume of issues identified. These …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditUnified Court System Bulletin No. UCS-234
… Purpose To notify agencies of increased eligibility for First Unum Life Insurance (code 534) and two new deduction codes for First Unum Disability Insurance (code 524), and First … Accidental Death and Dismemberment Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesUnified Court System Bulletin No. UCS-88
… Office of Court Administration liaison in the Albany or NYC office as appropriate. … To notify agencies of two new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawUnified Court System Bulletin No. UCS-81
… year 2004 began on January 1 and, after 26 pay periods are paid, there are two (2) days (12/30 and 12/31) that would previously have … January 1, 2004 with no subsequent status change and who are still active December 31, 2004 with the same or different …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-45
… Employees Employees in Bargaining Unit SY represented by New York State Supreme Court Officers Association, Bargaining … Association and Bargaining Unit S9 represented by New York State Court Clerks Association Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-court