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Tioga County – Court and Trust Funds (2023-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Herkimer County – Court and Trust Funds (2023-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … The County’s depository (bank used to hold court and trust money) did not pay any interest on the court and trust funds … with statute. The depository bank holding court and trust money submits an annual certificate of balances to the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Oneida County – Court and Trust Funds (2023-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. … to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cayuga County – Court and Trust Funds (2024-C&T-5)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Genesee County – Court and Trust Funds (2024-C&T-7)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4State Agencies Bulletin No. 2126.5
… of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering … are affected. Background: Governor Hochul announced that New York State will provide 12 weeks of Paid Parental Leave to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfEco News - April 2024
Over the last year, my office has conducted audits of the State’s air quality monitoring, the MTA’s preparedness for extreme weather events, the security of our water supply and more.
https://www.osc.ny.gov/files/press/pdf/eco-newsletter-2024.pdfTown of Hamburg - Finance Office (2023M-109)
Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdfReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfHow To Submit a .txt file to NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly submit your pipe-delimited .txt files to NYSLRS for processing.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-submit-setup-file.pdfMWBE Report 2022-2023 Fiscal Year
In the 2022-23 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners for 2022-23 was $31.5 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2022-23.pdfFiscal Stress Monitoring System - Upcoming Non-Calendar Year Filers' Release Webinar Presentation
Print out presentation to follow along with the webinar where there will be a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-filers-04-05-2022.pdfLake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfPatient Safety Center Activities and Handling of Revenues (2019-S-15) 180-Day Response
To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15-response.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfOpinion 88-10
… the amount of the tax to their customers either in the form of a separately listed item or by calculating it as part …
https://www.osc.ny.gov/legal-opinions/opinion-88-10