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Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… Card Use Keep all cards in a secure location, such as a locked desk drawer, when not being used by authorized …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOversight of Industrial Hemp (Follow-Up)
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol … education and state departments of agriculture to grow or cultivate industrial hemp for research purposes. In …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followXIII.4 Overview – XIII. Employee Expense Reimbursement
… of Automobile Travel (AC 160-S). For online agencies: Travelers, or their proxies, must complete the SFS Mileage … , or another document containing the same information) . Travelers who enter expense reports directly into SFS are not … the AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S when claiming …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewReview of the Financial Plan of the City of New York, December 2021
On November 30, 2021, the City released its seventh budgetary update since the COVID-19 pandemic began, its modified November 2021 financial plan. The City’s finances have experienced considerable fluctuation throughout this time, fueled by volatility in everything from employment to federal aid.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2022.pdfStreet and Sidewalk Cleanliness (Follow-Up) (2022-F-8)
To assess the extent of implementation of the eight recommendations included in our initial audit report, Street and Sidewalk Cleanliness (Report 2019-N-1).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f8.pdfTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January 1, … several years into the future and increase transparency. Fund balance and reserve policies provide a framework to help … is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… violation of Workers’ Compensation laws Section 52 or 131, is barred from bidding on, or being awarded, any public work … or public body 2 for one year for each violation. The ban is five years for each felony conviction. PROOF OF COVERAGE … Insurance issued by private insurance carriers, or Form U-26.3 issued by the State Insurance Fund 3 ; or Form SI-12 4 – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentLinkNYC Program Revenues and Monitoring
… Wi-Fi hotspots, and mobile telecom equipment installed on NYC streets. DoITT’s Division of Franchise Administration is … structures, otherwise known as Links, that offer free, high-speed Internet access as well as free phone … been installed in only 86 (46 percent) of the total 185 NYC ZIP codes; 99 ZIP codes are currently devoid of Links, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringResources and Responsibilities: New York State’s Environmental Funding
… chemical and petroleum bulk storage facilities. 6 Over 300 State Forests comprising 800,000 acres. 7 115 Wildlife … Figure 5. Appropriations in recent fiscal years have been $300 million annually and the SFY 2021-22 Executive Budget proposes a $300 million appropriation for the coming year. Disbursements …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingDiNapoli: State Pension Fund Value $210.2 Billion
… the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The … of 9.90 percent and 7.09 percent, respectively. The Fund is ranked one of the nation’s best-funded pension plans, … mortality. The Fund’s long-term expected rate of return is 7 percent. The Fund’s value and rate of return in prior …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47) 90-Day Response
To determine whether the costs reported by Children’s Unit for Treatment and Evaluation on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s47-response.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfOversight of the Farm-to-School Program
… schools. The Program is intended to connect schools with local farms and food producers, strengthen local … entered into 45 Program contracts totaling $4.2 million with 34 different entities. During this period, the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Selected Aspects of the Dam Safety Program (Follow-Up) (2013-F-4)
We have followed up on the actions Department of Environmental Conservation (Department) officials took to implement the recommendations contained in our audit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f4.pdfTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… of the accounts in a ledger kept by double entry, with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal, the ledger from which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Financial Reporting and Asset Allocation
… 2026 April | March | February | January Previous Years 2025 December | November | October | September | August | … data and information about how the Fund is managed. 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | … estimated value and performance. Year End Value, FY 2025-26 3rd Quarter, FY 2025-26 2nd Quarter, FY 2025-26 1st …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationState Agencies Bulletin No. 146
… to agencies on reporting this retirement status change for affected employees Affected Employees Tier 3 and … to agencies on reporting this retirement status change for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Inspecting Highway Bridges and Repairing Defects
… has six weeks to take appropriate action (i.e., close the bridge, repair the defect, or take alternative action to ensure the bridge is safe to use. Less serious safety defects may also … requirements for classifying, reporting and repairing bridge defects. Instead, it follows its own method but does …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defects