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Risk Management Planning Group
… Purpose The objectives of our examination were to determine if the New York State Insurance Fund (NYSIF): … (ii) followed its policies and standard industry practices when calculating premiums and providing discounts to North Shore and King Kullen. Background NYSIF provides a …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupBenefit Eligibility Assessment Process
… Purpose To determine whether the New York City Human Resources … applicant and existing recipient (Client) eligibility, and when a Client is determined to be ineligible, denying, reducing or terminating the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processTown of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written … that shows the process or decisions made by the Board when providing individuals with Town cell phones. While the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Division of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … of the April 2023 and April 2024 retroactive increases to Location Pay and to provide instructions for payments not … Code OTO). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesState Agencies Bulletin No. 954
… Questions about payment processing may be directed to the Payroll Audit mailbox. … To inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindLocal Sales Tax Collections Up 19% in 2021
… increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released today by New York State Comptroller … annual increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s taxable income for prior tax years in order … the tax year of payment. Process and Document Preparation When a Business Unit becomes aware that an employee’s taxable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsState Agencies Bulletin No. 1847
… Purpose The purpose of this bulletin is to provide information and instructions regarding the … PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid based on the … teachers (CAL and 21P) receive the appropriate earnings when reporting lost time, extra time, or a salary lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1239
… Purpose To inform agencies of actions required to ensure that payroll earnings charges are properly … 2013. Please refer to SFS for any information regarding when the payroll charges will appear in SFS. For agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endState Agencies Bulletin No. 1393
… Purpose To inform agencies of actions required to ensure that payroll earnings charges are properly … 2015. Please refer to SFS for any information regarding when the payroll charges will appear in SFS. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideOpinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … increase of additional amount received by other than next ranking subordinate) PUBLIC OFFICERS AND EMPLOYEES -- … chief of additional amount received by other than next ranking subordinate) WORDS AND PHRASES -- "Highest Ranking …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Administration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfCollection of Fines Related to Tenant Complaints (2018-S-58) 180-Day Response
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58-response.pdfSelected Aspects of Parking Violations Operations to Collect Fines and Fees (2017-N-8)
To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17n8.pdfImproper Medicaid Payments to a Transportation Provider (Follow-Up) (2019-F-28) 30-Day Response
To determine the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a Transportation Provider...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f28-response.pdfSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfThe Importance of Agriculture to the New York State Economy, March 2015
Farms are an essential and diverse part of New York State’s economy, contributing significantly to employment, incomes and tax revenues across the Empire State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-agriculture-2015.pdfHow to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdfUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdf