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Report on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdfVirtual Currency Licensing (2022-S-18) 180-Day Response
To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18-response.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfReview of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by diverting …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… who are receiving payments under General Municipal Law Section 207-a or 207-c. To file for this benefit, submit an … and 6 under Sections 384 384d and 384e Ordinary Disability Section 362 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Eligibility, the Benefit and Filing – Career Plan
… credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with … years of service credit. You are eligible to retire with full benefits at age 62, or may choose early retirement with …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingEnding Your Membership – Special 20- and 25-Year Plans
… end: If you are not vested and you leave public employment for seven years (membership ends automatically); If you leave … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipContributing Toward Your Retirement – Special 20- and 25-Year Plans
… 11) Members You are not required to contribute toward your retirement. However, you can make voluntary annuity savings … percent. Voluntary contributions are taken after taxes. At retirement, the annuity you receive would be treated as … 3 percent of your reportable earnings toward your retirement benefits until you retire, unless your plan limits …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementRetirement System Membership – Special 20- and 25-Year Plans
… in your Member Annual Statement, or you can contact us to verify your plan coverage. Members who joined before July … from a Special Plan You may withdraw your election to participate in a special plan after one year has passed. … 384-d, you may withdraw at any time. However, if you wish to elect a different plan, you must withdraw from 384-d …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to … a disability retiree, you may change your option selection up to 30 days after your disability application is approved, or up to 30 days after your retirement date, whichever is later. …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-election