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Selected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response OTDA
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseOTDA.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-response.DOS_.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfAccounting 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.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfManagement and Maintenance of Non-Revenue Service Vehicles (2020-S-31)
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, are safeguarded, and are properly disposed ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s31.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfEquine Health and Safety
… and regulations designed to promote the health and safety of equines at New York State racetracks. The audit covered … 29, 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and … gaming. The Commission was created by Chapter 60 of the Laws of 2012 and became effective February 1, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualControls Over Selected Expenditures
… that expenditures are made only to eligible victims and for eligible victim services. The audit covers the period … Victim Assistance Programs (VAPs); and to advocate for the rights and benefits of all innocent crime victims. … survivors by directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresCUNY Bulletin No. CU-461
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the Retroactive Increase in Excludable Transit … Social Security and Medicare Tax Refund Certification ( Form AC 3206 ), to the affected employees informing them of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentCUNY Bulletin No. CU-478
… of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected Employees … spouse's health coverage to be taxable as imputed income for NYS tax purposes, regardless of whether the taxpayer was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeOversight of Residential Domestic Violence Programs
… is maintaining adequate oversight of residential programs for victims of domestic violence to ensure these programs are … residential DV program. DV programs are run by various not-for-profit agencies across the State. During our audit … does not maintain adequate oversight of DV residences. For example, OCFS was unable to provide the audit team with …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programs