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New York’s Paid Family Leave Program

… indicates four other states — Connecticut, the District of Columbia, Massachusetts, and Washington — have active …

https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-program

Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts

… Sound cash management assures that investments are optimized for the … strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving cash management starts with building an accurate cash flow … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …

https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts

Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)

… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

City of Watertown – Information Technology (2017M-184)

… of Audit The purpose of our audit was to determine whether City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is …

https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

Determine whether Honeoye Falls Lima Central School District District officials ensured user access controls were appropriate and designed effectively

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Corning City School District – Claims Auditing (2023M-105)

… credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting … supporting documentation such as invoices, receipts and conference approval forms. Ensure all claims for GST BOCES …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

DiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections

… through the first two months of the state fiscal year is good news and gives reason for optimism about the economic …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projections

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

DiNapoli Releases Analysis of 2023-24 Enacted State Budget

… as well as Executive and legislative estimates associated with changes included in the Enacted Budget, All Funds … for the next economic downturn or unexpected event. Poor Debt Practices Persist The Enacted Budget includes … government financial records, track state contracts, and find commonly requested data. …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget

Unified Court System Bulletin No. UCS-353

… for manual payment of the April 2025 UCS Security and Law Enforcement Differential Payment (SLED). Affected … the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, F8, SR, SY, 87, and 86), provides for an annual Security and Law Enforcement …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-353-april-2025-unified-court-system-ucs-security-and-law

State Agencies Bulletin No. 2195

… Purpose: The purpose of this bulletin is to inform agencies of processing requirements for employees … exempt in 2024 are affected. Background: According to IRS Publication 505 (Tax Withholding and Estimated Tax) … from Federal withholding for tax year 2023 and intend to claim exemption in 2024 must file a new Form W-4 by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024

Retiring Before Age 62 – Career Plan

… at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important …

https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62

Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits

… at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important …

https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62

Retiring Before Age 62 – Police and Fire Plan

… at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important …

https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62

DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs

… nearly 160,000 under the age of five in Fiscal Year (FY) 2025, equal to about 35% of the city’s 2024 under-five … cost of providing services to children under five in FY 2025 was about $3.2 billion, or nearly $20,000 per child, excluding cost of special education Pre-K services. Monthly ACS vouchers in use by children under five increased …

https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programs

Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual

… total of $41,180, which consisted of $15,230 for a Program Director, $10,603 for the time of the Director of Clinical Services, $5,054 for direct hours not … hours, $1,302 for maintenance workers, $1,026 for the Director of Training, and $182 for an unsubstantiated …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manual

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42