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Investing 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.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.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.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.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) 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.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.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.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.pdfNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… New York City's economy is on pace to add more than 72,000 jobs in 2018 and the unemployment … intended to halt the deterioration of the subway system. How the MTA's next five-year capital program is funded could … go to: http://osc.state.ny.us/osdc/rpt5-2019.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… The response from DOH officials is included in the final report, which can be found online at: https://www.osc.state.ny.us/audits/allaudits/093018/17s45.htm Find out how your …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… A former state contractor who pleaded guilty to federal fraud charges … to screen individuals for cancer and used the money to fund his lavish lifestyle of world traveling and gambling,” … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000Opinion 95-27
… MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school … DISTRICTS -- Powers and Duties (submission of claims for adjustments in the amount of State aid paid to a school … chapter 82 of the Laws of 1995, provide a "grace period" for submission of claims for adjustments in the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-95-27DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberState Agencies Bulletin No. 2122
… bulletin is to inform agencies of the automatic system termination of employees who have not received a paycheck … who should not be included in the automatic system termination program. Affected Employees Employees who meet … system terminations have been processed: NHRP770 – Prior Termination Report This report identifies all employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearDiNapoli: Local Sales Tax Collections Grew by 14% in October
… Local sales tax collections in New York state increased by 14.1% in … compared to the same time last year. “October’s sales tax collections saw the strongest monthly year-over-year … May, despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, as inflation continues …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… receipt of an invoice for goods or services provided by a federal government agency, or other notification that a … owes money to a federal agency, state agencies should make every effort to make payment to the federal government promptly or contest the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesState Agencies Bulletin No. 2324
… is to inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay, Supplemental Location Pay, … Pay. Affected Employees: All employees in the Agency Police Services Unit (BU31) represented by the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payOpen Educational Resources
… courses, course materials, modules, textbooks, streaming videos, tests, or software. OER can be used, reused, and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resources