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Refunding of State Bonds
… (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call premium that may be reserved to the state for the purposes of redeeming or … … Removes the three percent limit on the call premium that may be reserved to the state for the purposes of redeeming or …
https://www.osc.ny.gov/legislation/refunding-state-bondsMonitoring of Homeless Data
… and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature … Homelessness Assessment Report to the U.S. Congress, New York State had the second largest population of people …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have …
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)
… [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] . Audit …
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)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Post Retirement Reporting
… of Cooperative Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit. Annually report all public retirees who were on payroll during the previous … the Post Retirement Reporting Page is available in Retirement Online if you: Still use legacy reporting; or …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… and possible federal budget and tax changes, according to a report on the state's Enacted Budget Financial Plan … reductions in federal aid. However, it is unclear how this provision would impact the state budget as well as … or non-recurring resources, such as settlements, to close budget gaps. For instance, this year the state is using …
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)
… 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. …
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)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … was manipulated and misappropriations of more than $5,000 in cash receipts occurred over a three-month period. We identified weaknesses in collecting, recording and depositing the fees for code …
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
… fees, whether it has fully implemented the new Department of Motor Vehicles (DMV) toll enforcement regulations, and … a toll tag (or transponder) that can be placed inside the car; an overhead antenna located in the toll lane, which … an application or waiting in line. TBTA does not limit the number of OTG tags that can be purchased by an individual …
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
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core … and available to continue processing in the event of a disaster or mishap that disables normal processing. This … October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
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
… of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue … and merge State agencies and streamline services. ITS is responsible for providing centralized information … and the Enterprise Information Security Office (EISO) is responsible for oversight and coordination of security …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… families. Department personnel responsible for monitoring contracts (Managers) must ensure that all services are provided in accordance with service provider agreements … Department Managers at four of the six counties audited (Chemung, Fulton, Monroe and Tioga) were not …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
Determine whether the Village of Montgomery Village Board of Trustees Board provided adequate oversight of the Treasurers office financial operations
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s … of January 1, 2011, to March 31, 2013. Background The Town of Fishkill located in Dutchess County. The Town Board is the legislative body responsible for managing …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the … and is approved by the officer whose action gave rise to the claim. Ensure that all officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were … or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Objective To determine the extent of implementation of the five … jeopardizing safety. For example, the Department did not clarify certain regulatory terms, which caused confusion … available information to identify entities that may have been subject to, but were not enrolled in, the Program. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-follow