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Notice of Reserve Funds
… Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … and reserves funded by resolution Memo Bill Text Status … To provide increased transparency in school district fiscal …
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
To determine if the Department of Environmental Conservation DEC is adequately regulating dam owners across the State to ensure their compliance with safety requirements
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOversight of Kendra’s Law
… from April 2019 to September 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was enacted, creating a … treatment, providers are required to report significant events to their respective LGU within 24 hours of being made aware of them. Significant events are …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawRefunding of State Bonds
… on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds. Memo … on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds …
https://www.osc.ny.gov/legislation/refunding-state-bondsMonitoring of Homeless Data
To determine if the Office of Temporary and Disability Assistance OTDA monitors data on the States homeless population to better understand the nature and scope of homelessness across the State and to determine if OTDAs programs are using all available data to best address the needs of those
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. … a positive balance of payments for all states beginning in 2020; as federal pandemic aid began to wind down, some states …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsManagement of Invasive Species
… native species, adversely affecting the ecological integrity of the State’s natural communities and systems. In …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesTransformation of the MTA
… We also determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved … assign, transfer, share, or consolidate any one or more of its powers, duties, functions, or activities, or any … or affiliates. The legislation was signed by the Governor. The legislation expected to transform the …
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
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)
… it did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the West …
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 … oversight. For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics …
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)
… evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon is … could be underestimated. The City’s tax overlay may not be sufficient to cover the amount of uncollected taxes and could create a shortfall in 2021. The Comptroller has not prepared a valuation of the …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Post Retirement Reporting
School districts and Boards of Cooperative Educational Services that employ public retirees report to NYSLRS through the PostRetirement Reporting program
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… Division of the Budget estimates state tax receipts will increase by 4.8 percent in State Fiscal Year (SFY) 2017-18, … Currently, the Financial Plan projects federal grants to increase 2.2 percent this year, reaching $56.6 billion and … gaps for the next three years total $17.4 billion, an increase of nearly $11.2 billion from estimates in 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)
Village of Granville Financial Condition of the Sewer Fund 2018M49
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)
City of Corning Misappropriation of Finance Department Cash Receipts 2014M140
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 … travelers to open an E-ZPass account without completing an application or waiting in line. TBTA does not limit the …
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) … State and its governmental agencies, and is headed by a Chief Information Officer. ITS’s Enterprise Information …
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
… Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to … operations. Key Findings The Unemployment Insurance System data has not yet been classified as required by …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-system