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XVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of … its discretion, modify or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 12, 2023. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2023 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum Business Tax (PBT) is … and sales of certain types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCornwall Central School District – Information Technology (2021M-83)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… According to a report released today by State Comptroller Thomas P. … will face cash flow challenges as soon as next month due to billions in state aid payments for health and education, … delayed state tax revenues and additional spending to fight the coronavirus. "The state’s strong cash position …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Objective The objective of this audit was to determine whether the Department of Health (Department) … care, nursing home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays … Enrollment information is ultimately communicated to eMedNY, the Medicaid claims processing and payment system. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… Objective To determine whether the Medicaid program made improper … drugs. Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsState Agencies Bulletin No. 1846
… limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with … Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, or NYSTRS are affected. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkCounty of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… From moving people into and around New York City to … Shipping Rates Freight Container Volumes … From moving people into and around New York City to …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Privacy and Security of Student Data (Report …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli Honors Hispanic Leaders
… Coffee Company in New Rochelle in Westchester County on September 17. Westchester County’s Hispanic population has …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… or uncontrolled asthma are more likely to be hospitalized from COVID-19. Reducing asthma triggers is one objective of … Further, DOH could not provide 39 of the 106 LHD reports required by the terms of the contracts. As progress reports … their contracts. The LHDs did not sufficiently perform the required 1-year follow-up visits to households where at least …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … had a year-over-year increase in collections, according to a report released today by State Comptroller Thomas P. … by economic disruptions and uncertainty,” DiNapoli said. “I encourage local officials to take advantage of the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli Releases Climate Action Plan
… Thomas P. DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New York … Fund (Fund). The plan lays out a path for the Fund to further address climate risk in its portfolio. Subject to fiduciary analysis, the Fund may divest from companies …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The audit included 10 recommendations to help officials monitor and improve the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… helping students learn about food production through farm-to-school programs, but the growth of these programs may be limited by various challenges, according to a report issued today by State Comptroller Thomas P. … schools is really changing what kids eat. When students have the opportunities to see where their food comes from …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsState Agencies Bulletin No. 2029
… taxes will be calculated using the employee’s current withholding elements in PayServ. The Retro Codes (RO5, RUC, … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1991
… No. 1991.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Association (NYSCOPBA), and Council 82 (C82) allows OPWDD to establish a temporary overtime rate of 2.5 times the … Eligibility Criteria Employees who work at OPWDD and have overtime earnings effective 11:00 pm on 12/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certain