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Jefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfState Agencies Bulletin No. 1444
… Subject Implementation of bulletin 1444 has been postponed. New information will be … posted as soon as it becomes available. … Implementation of bulletin 1444 has been postponed New information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1444-implementation-bulletin-1444-has-been-postponed-new-information-will-beCUNY Bulletin No. CU-354
… for tax purposes for the 2008 calendar year. Background In accordance with the Internal Revenue Code, Section 61, it … Employees Employees represented by District Council 37 in the bargaining units listed below who reside within the … November 20, 2008, and did not receive the benefit payment in October 2008. New York City Zip Codes Brooklyn 112XX Bronx …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-354-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-276
… in the bargaining units listed below who receive a paycheck or direct deposit advice statement dated November … or the “HOME” address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D … Benefit was processed. Payroll Register and Employee's Paycheck/Advice The applicable earnings code and the value …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-314
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who are represented by DC-37 and in the bargaining units listed below, reside within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-310
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed below are the union, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesOpinion 2001-10
… and services. Town Law §118 relates to the form of claims against a town. Section 118(1) provides that, with certain exceptions, no claim against a town may be paid unless an itemized voucher … by a statement by the officer whose action gave rise or origin to the claim that he or she approves the claim …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Research Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee on Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… General Obligation (GO) Bonds. After a one-day retail and institutional order period, the State received total … which demonstrate robust demand from investors large and small for New York’s General Obligation bonds,” said … buoyant demand allowed the state to reduce yields offered, and hence reduce costs for taxpayers.” The GO Bonds consist …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… governing the access and dissemination of confidential, personal and private information (hereinafter, “confidential information”), such … Dates of birth; Medical information; and Other information protected by law. Process and Document Preparation: There are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bIX.7.B Funds Distribution – IX. Federal Grants
… see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionDays Worked – Enhanced Reporting
… the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolRochester City School District – Budget Review (B20-2-5)
… to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 … year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5