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2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfPerformance of Industrial Development Agencies in New York State - 2020 Annual Report
An OSC analysis of the data reported by IDAs and LDCs for Fiscal Year Ending 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2020-annual-report.pdfLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfTermination Request - Employer Contribution Stabilization Program or Alternate Program
The termination request form is used to terminate participation in the Contribution Stabilization Program (Chapter 57, Laws of 2010), or the Alternate Program (Chapter 57, Laws of 2013), for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-termination-request.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… officials on a wide range of issues, including the sale of lots, service fees, and acquisition of lands, to promote …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… state law, including education, examination and moral character requirements. SED also is responsible for … critical tools to confirm a nurse meets the state's moral character standard. Unlike 40 other states, New York does not … licensing, including strengthening controls over moral character requirements and researching other states' nurse …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… (DHS) is adequately monitoring the security expenses at single adult and adult family homeless shelters and … of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of … by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his own …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population … a sufficient written online banking agreement. … Town of Canandaigua Fund Balance Water Operations and Information …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109DiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… New York state residents have more than doubled since 2014 to more than 450,000 annually, but only two cases were … were no written procedures that provided direction on how to record and maintain the data. Further, the data was … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment … "Jobs and businesses have reached record levels on Staten Island, spurred by reconstruction, new development and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… than 40 percent of the quarterly reports as required by contract. The Department does not have evidence that proper contract monitoring is occurring. Documentation did not …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were accurately paid and to determine whether cash receipts from the Community … accurately paid employees’ salaries and wages but need to improve controls over payroll preparation and processing. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … Parks, if appropriate. … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the … January 1, 2015 through June 30, 2016. Background The Town of Hempstead Sanitary District No. 2 is located in the … District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Officials billed one business using a PILOT billing schedule different from the Board-approved schedule, … the time periods awarded in PILOT agreements and document how they are calculated for each project. Consider including a recapture-of-benefits clause in agreements to protect the community and taxpayers. Ensure that all PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… performance measures. Actively monitor contract expiration dates so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. … Oneida County Department of Social …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m