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Town of Maine – Justice Court Operations (2016M-358)
… Key Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Opinion 91-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating … Whether depreciation is included within the phrase costs of operation maintenance and repairs for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterThe Academy Charter School – Board Oversight (2014M-295)
… School operations in relation to the approval of contracts and review of payments to service providers for the period … not approve contracts with the School’s management company and its information technology consultant. The Board did not … Key Recommendations Approve all contractual agreements and ensure that approval is recorded in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Greenville Fire District – Capital Reserve (2014M-64)
… audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September … Key Findings The District accumulated funds in its capital reserve in excess of the amount originally established as a maximum funding level and the reserve has consistently been funded with amounts exceeding …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64MetroPlus Health Plan: COVID-19 Enrollment Trends
… workers of City agencies, and private plans through NY State of Health (NYSOH, the State’s online marketplace) for over 670,000 members. Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. As more of its members choose …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the … earnings: Net (decrease) In fair value of investments (272,522) Interest 2,460,871 $ … DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 Administrative expenses …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … 2025 fiscal years was $102,007. Audit Summary The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Develop and adopt required policies, including an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Agencies Bulletin No. 827
… the lump sum payment for Special Assignment to Duty Pay ( SAD ) for PEF employees. Affected Employees Employees … the eligibility criteria Effective Date Administration Pay Period 7L, paychecks dated July 23, 2008 Background … for a lump sum payment for Special Assignment to Duty Pay. The Special Assignment to Duty lump sum payment is for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/827-50000-retroactive-lump-sum-payment-special-assignment-duty-pay-sadPenn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfOpinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) … Municipal Law §806, however, a town board may require in its code of ethics that town board members abstain from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-14
… part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a county sewer district to extend the sewer system to serve additional properties … Whether property owners have the right to compel the county to extend the sewer system to serve …
https://www.osc.ny.gov/legal-opinions/opinion-93-14The Securities Industry in New York City - October 2011
Wall Street recovered quickly from historic losses in 2007 and 2008, but it still faces significant challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2012.pdfThe Securities Industry in New York City - November 2010
The recent financial crisis began in the United States but quickly spread across the globe and caused the worst recession since the Great Depression.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2011.pdfThe Growing Role of Counties in Emergency Medical Services
This report examines the local government role in emergency medical services (EMS) in New York State and particularly the growing role that counties are playing in EMS provision.
https://www.osc.ny.gov/files/local-government/publications/pdf/ems-report-2024.pdfNew York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID-19 pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the virus.
https://www.osc.ny.gov/files/reports/pdf/nyc-mothers-in-the-workforce.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53)
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.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-2020s53.pdfThe Securities Industry in New York City, October 2022
Following near-record profitability in 2020, securities industry pretax profits rose even further in 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2023.pdfCredit Card Debt in New York State, May 2018
In 2017, credit card debt in New York totaled $58.2 billion, the fourth highest amount of all states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-credit-card-debt-2018.pdfThe Securities Industry in New York City - October 2014
Six years after the financial crisis, the securities industry continues to deal with the fallout.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2015.pdf