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Dual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … State or City agencies are working their required hours at each job. The audit covered the period July 1, 2009 through … July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New Yorkers, focusing on …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… audit found that New York’s current Medicaid payment rules for Medicare Part C cost-sharing liabilities compared … there is a clear inconsistency in Medicaid payment rules for Medicare Part B and Part C outpatient services that …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followAdirondack Central School District – Information Technology (2022M-61)
… officials did not have a written service level agreement (SLA) to clearly identify the provider’s responsibilities and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61State Agencies Bulletin No. 2069
… be turned over to the Office of Unclaimed Funds in April 2023. Outreach to employees with uncashed paychecks issued in … 21, 2022 December 30, 2022 December 29, 2022 January 6, 2023 Due to the limited time to audit and process AC-230s, … with accompanying AC-230s not received by the above listed deadlines may not be processed in time to be reflected on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksForfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the Retirement and Social Security Law (RSSL) (“The Public … Reform Act”) govern the potential reduction and revocation of pensions of public officials and public officers in New … may have benefits reduced or revoked if they are convicted of a felony related to their public service …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsCUNY Bulletin No. CU-821
… increase the current dues amounts as follows: Job Title Title Code Bargaining Unit Old Biweekly Rate New Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-821-international-brotherhood-teamsters-ibt-local-237Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74State Agencies Bulletin No. 1323
… for members of the New York State Public Employees Federation (PEF). Affected Employees Members of PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflacCenter Moriches Union Free School District – Payroll (2024M-155)
… Objective Determine whether Center Moriches Union Free School District (District) officials made accurate, approved … Determine whether Center Moriches Union Free School District District officials made accurate approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… financial operations? Audit Period January 1, 2023 – November 8, 2024. We extended our audit period to January 1, … 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as chief … 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. The Town’s 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Purpose To determine the extent of implementation of the three … and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided … Statewide Interoperable Communications Grant (SICG) awards to ensure grant funds were allocated and spent for intended …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Willsboro – Audit Follow-Up (2014M-68-F)
… for the 2013 fiscal year were approximately $1.9 million. Results of Audit Review Based on our limited procedures, it …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted for all money … perform an annual audit or retain an independent auditor to audit the Clerk’s books and records, as required by … Annually audit, or retain an independent auditor to audit, the Clerk’s records and document the audit steps …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210First Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Annual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfOpinion 88-42
… Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which … Concerning a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… the Provision of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … for the referral, evaluation, Individualized Education Program (IEP) development, and placement of students in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followState Agencies Bulletin No. 2089
… agencies that the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier … agencies that the pensionable overtime earnings limit for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023