Search
Notice of Reserve Funds
… Comptroller DiNapoli's Legislative Program Legislative … in school district fiscal operations by requiring publication of reserve funds and reserves funded by … in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsChart of Accounts Query
Presents the account codes that are valid for Annual Financial Report AFR reporting by year
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryOversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation (DEC) is adequately regulating … 2020 through October 2024. About the Program Hundreds of dam failures have occurred throughout U.S. history, … property and environmental damage and ending thousands of lives. As the nation’s dams age and the population …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOversight of Kendra’s Law
… Objective To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted … 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawRefunding of State Bonds
… Program Legislative Session 2023-2024: Refunding of State Bonds – A.5833 /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call …
https://www.osc.ny.gov/legislation/refunding-state-bondsMonitoring of Homeless Data
… homeless shelter costs as ranging from $2–2.2 billion for the calendar years within our audit scope. Twice a year, … System (HMIS) Data Standards, which establish guidelines for the type of information organizations must collect on … of Care (CoCs)—coordinate housing and services funding for homeless families and individuals. These CoCs control …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataFederal Balance of Payments – Federal Funding and New York
… has performed nine such analyses and reports the outcomes for the aggregate amount of dollars and on a per capita basis to adjust for the vast differences in population between states. … remitted than federal resources were received. The results for New York are summarized in the table below. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsManagement of Invasive Species
… Objective To determine if the Department of Environmental Conservation (Department) was effectively … species to prevent and mitigate the harmful effects of invasive species populations in New York State. The audit … through November 22, 2019. About the Program Many species of plants and animals currently found in New York State are …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesTransformation of the MTA
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) established a … We also determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved … staff transfers were accomplished by two methods: “Post & Hire,” which involves posting job vacancy notices and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO …
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… complete report - pdf] Audit Objective Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … disbursements were appropriate and necessary. As a result, the Company made unnecessary disbursements totaling $4,107. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightEthics Oversight (2020-MS-1)
… all GML requirements are met. Ensure ethics training is provided for all Ethics Board members, officers and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1City of Mount Vernon – Budget Review (B21-6-3)
… in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are not … revenue sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be overestimated. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Post Retirement Reporting
… if you: Still use legacy reporting; or Started using enhanced reporting after January 2024. (Note: Once you’ve used enhanced reporting for a full calendar year, you will no … the Post Retirement Reporting Page.) If you submitted an enhanced report for your December 2023 report or earlier: You …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… this fiscal year. The state is also using settlement funds for cash flow and debt management purposes. Use of … temporary and non-recurring resources, excluding federal funds, for this purpose. Other findings in the report : The … Plan indicates that spending from State Operating Funds will rise 2 percent this year, to $98.1 billion. This …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … Village’s funds. Village officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… and commuter rail services. TBTA’s total operating revenue for 2016 was approximately $1.9 billion. For most TBTA bridges, drivers can pay tolls either in cash … (OTG) tag, which is a prepaid tag designed to make it easy for cash customers to try the electronic device. OTG tags are …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… to the New York State IT Account Management/Access Control Standard, as issued by the EISO, by establishing a Cluster …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… The New York State Office of Information Technology Services (ITS) was established in November 2012 as part of a … The Department is one of five agencies that comprise the Human Services Cluster. During the transition to ITS … and services provided to the agencies that comprise the Human Services Cluster, including the Department. …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-system