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Understanding the Audit Process
… of State Government Accountability (SGA) performs audits to: Protect taxpayers by improving management of government … Provide auditee officials with the information they need to effectively manage and improve operations. In performing … Depending on the subject matter of the audit, we may also adhere to other auditing standards issued by various …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.pdfChild Care and Development Block Grant – Federal Funding and New York
… with a parent or parents who are working or participating in job training/education programs, have a family income at … the second-largest source of federal funding for the City in FY 2025 at $848 million citywide. Nearly 98 percent is … funds cover nearly 80 percent of ACS’s child care services in FY 2025, which include vouchers and public assistance. The …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… if still in effect. Business Units do not need to process any documents to credit their appropriation. Returning the check with a request to cancel the expenditure will initiate the process. This may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account … the incumbent will not be automatically updated. In this case, the agency is required to select the Action of New … Requirements. OSC Actions Position Pool IDs The account code for the Position Pool IDs will be charged automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012New York State Agency Use of Overtime and State Workforce Trends, 2014 - 2023
This report examines the use of overtime by New York State agencies and State workforce trends over the past 10 calendar years.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-agency-use-of-overtime-trends.pdfNew York State Agency Use of Overtime and State Workforce Trends, 2013 – 2022
This report examines the use of overtime by New York State agencies and State workforce trends over the past 10 calendar years.
https://www.osc.ny.gov/files/reports/pdf/cy2022-overtime-report.pdfNew York State Agency Use of Overtime and State Workforce Trends, 2012 – 2021
This report examines the use of overtime by New York State agencies and State workforce trends over the past 10 calendar years.
https://www.osc.ny.gov/files/reports/pdf/cy2021-overtime-report.pdfDiNapoli: 59 School Districts in Fiscal Stress
… This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth … The monitoring system does not score New York City. For a list of school districts in fiscal stress, visit: … For the complete list of school district fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressNew York’s Economy and Finances in the COVID-19 Era
… Above 1 Million After losing more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in each of the following five months. That progress nearly halted in October, when statewide employment rose by less than …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Comptroller Thomas P. DiNapoli today announced the sale of $914.3 million State of New York General Obligation Series … sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales … million of bonds maturing in 2020 through 2024 (Bidding Group 1), $316.7 million of bonds maturing in 2025 through …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… The legislation was sloppy, inadequate and unsound in so many ways that good government groups that had spent decades … Board of Elections for making thoughtful suggestions on how to make a new public finance system viable: officials … Attorney General, State Senate and Assembly. Campaigns are big business in New York, and vast sums are required to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsAnnual Financial Report
… Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. … out and submitting the form below. … Office of the New York State Comptroller Annual Financial Reporting AFR Annual …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect … One performer, who obtained a temporary permit which is only valid for 15 days, had 19 deposits into the trust … $25,000. However, the amount owed to most child performers is small, ranging from $1 to $100. The Comptroller's office …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersImproper Medicaid Payments to Eye Care Providers
… for participation in the Medicaid program. The Department of Health (Department) requires Medicaid providers to … do not meet federal and State requirements. As a result of these weaknesses, six eye care professionals who did not … $34,625. The improper payments included $16,542 for excessive Medicare coinsurance and $18,083 for services not …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may … part of that review, greater information is needed on just how much of the housing being added is affordable to low- and … York City: Housing (Jan. 2024) Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities (Sept. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli Announces Latest Fiscal Stress Scores
… risks and implement more prudent long-term planning." The latest round of scores is based on 2017 financial information …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1984
… is to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are affected. Background According to IRS Publication 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Trends in New York State Lottery Revenues and Gaming Expansions, May 2014
Since its inception in 1967, the modern New York State Lottery has become an important contributor to the State budget.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-lottery-2014.pdfDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, … impacts of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear … prompted a ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the workforce declined more …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021