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Motor Vehicle Financial Security and Safety Responsibility Acts - Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7)
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible. The audit … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Since 2014, … Civil Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleOpinion 89-40
… dollars per day. General Municipal Law, §72-o, however, only applies to "volunteer officers or members of the [fire] department " (emphasis supplied). The only officers of a fire district fire department provided for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.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.pdfState Agencies Bulletin No. 325
… the Personal Data 1 panel. The report also includes total number of employees, total addresses not barcodeable, and any … post office in writing or specifically described over the telephone so the post office understands exactly how the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 2026
… to cover all their deductions. OSC Payroll has made updates to the deduction priority for 403(b), Plan Type 47. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxTown of Crawford – Town Clerk (2021M-82)
… whether collections in the Town of Crawford Town Town Clerks Clerks office were properly accounted for reported and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year … for Medicaid beneficiaries, providers, local governments and the state budget. DiNapoli also raised concerns about … Despite projections for healthy gains in tax receipts and continued growth in the economy the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the … records; however, Civil Service is ultimately responsible for ensuring these groups fulfill their duties. Civil Service … and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfDiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… Police Superintendent Steven G. James announced the arrest of a former Troy Housing Authority information technology (IT) employee for the alleged theft of $7,089 in wages. Marsden Chen is accused of running his … Police Superintendent Steven G James announced the arrest of a former Troy Housing Authority information technology IT …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingState Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II announced that Ricardy Cesar, 54, … DiNapoli said. “Thanks to my partnership with District Attorney Walsh, Mr. Cesar has been convicted and will repay … Comptroller Thomas P DiNapoli and Rockland County District Attorney Thomas E Walsh II announced that Ricardy Cesar 54 of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownState Agencies Bulletin No. 1661
… Purpose To notify agencies of changes in maintenance rates for … Deductions) with an “as of date” of July 13, 2018 to identify employees who have maintenance deductions in each … is now available. Agency Actions Agencies are required to become familiar with IRS regulations on employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1661-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 1664
… and executed. As the State’s payroll administrator, OSC is responsible for processing required payroll deductions … With respect to the deduction for union dues, because OSC is not a party to the relationship between the unions and … initiating and severing union membership varies by union, OSC must rely upon the unions for the information necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionState Agencies Bulletin No. 1747
… Purpose To notify agencies of changes in maintenance rates for … Deductions) with an “as of date” of May 24, 2019 to identify employees who have maintenance deductions in each … when it is available. Agency Actions Agencies are required to become familiar with IRS regulations on employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1747-change-maintenance-rates-employee-housing-and-mealsSUNY Bulletin No. SU-260
… for the information necessary to determine whether and when a member/union relationship has been initiated, severed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266
… because OSC is not a party to the relationship between the unions and its members and because the process for initiating … union membership varies by union, OSC must rely upon the unions for the information necessary to determine whether and … via electronic file submissions to OSC. Currently, certain unions submit membership and dues deductions transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625
… because OSC is not a party to the relationship between the unions and its members and because the process for initiating … union membership varies by union, OSC must rely upon the unions for the information necessary to determine whether and … via electronic file submissions to OSC. Currently, certain unions submit membership and dues deductions transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollOpinion 2002-1
… program, the program's entitlement age, or the coverage and amount of any life insurance utilized in the program. … service credit; maximum service credit; entitlement age; and life insurance coverage and amount; whether an amendment to a service award program …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1