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Examination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if Unemployment … Insurance (UI) payments made by the Department of Labor (DOL) were appropriate and in accordance with … whether DOL took corrective action based on the results of our findings. Background To accomplish our objectives, we …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsAccess Controls Over Selected Critical Systems
… 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … to support its activities. OCFS’ system infrastructure is maintained by the Office of Information Technology … contain a broad range of sensitive information that is considered confidential but is necessary to support the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsOpinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller Thomas P. DiNapoli Statement on New State Budget
… benefits to the middle class, and importantly offer relief to New Yorkers and small businesses who need it, … end of emergency federal aid and use new tax resources to fund essential services, to once again begin contributing to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetV.2 Governance – V. Chart of Accounts (COA) Governance
… provide overall strategic direction to the SFS Program and is the final decision-making authority over budget, resource … the Steering Committee. The SFS Program Governance Board is comprised of a representative from each of the SFS … No Yes See Note Project – ID No No Best practice is to allow SFS to autogenerate Project – Category Yes N/A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOversight of Shelter Placements
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsManagement of Capital Projects
… January 1, 2015 to March 4, 2020. About the Program LIRR is the busiest commuter railroad in North America, carrying … 301,000 customers each week day on 735 daily trains. LIRR is an essential component of the region’s transportation … for LIRR. One objective of the Capital Program is to bring the MTA’s capital assets to a “State of Good …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsThe Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundState Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityBus Driver Licensing
… operations into one organization. RBO maintains a fleet of about 5,600 buses operating out of 28 depots. … transporting an estimated 8,400 passengers on a total of 38 days. Safety and Training Division files did not always …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingState Agencies Bulletin No. 1800.1
… December 23, 2019, the PayServ Federal Tax Data page was modified to reflect the changes associated with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalStatement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… of former Governor Mario Cuomo. I had the privilege to serve in the State Legislature while he was Governor, and … leadership on a national level. My heartfelt condolences to his wife Matilda, Governor Andrew Cuomo and the entire … passing of former Governor Mario Cuomo I had the privilege to serve in the State Legislature while he was Governor and I …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoXII.8.C Payment Intercepts – XII. Expenditures
… requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received … Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on … Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State Expenditures 110 State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfOversight of Kendra's Law (2022-S-43) 180-Day Response
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43-response.pdfLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-22)
To determine whether the costs reported by Liberty Resources, Inc. on its CFRs were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the SED ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s22.pdfProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3) 180-Day Response
Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3-response.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
As 2020 began, the Metropolitan Transportation Authority (MTA) was already facing challenges in balancing its budget, along with missed capital commitment goals, capital funding risks and escalating debt service costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-1-2022.pdf