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August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… the loan amount for drinking water). The debt reserve fund is held in an interest bearing account. Interest earned by the reserve fund is used to subsidize the borrower's interest expense on the … Grant moneys from the Federal Government which is matched with 20% State moneys. Distribution of Funds: …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOversight of Adult Protective Services Programs
… Services (APS) program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age … exploitation, or other harm; or have no one available who is willing and able to assist them responsibly. Services … APS programs statewide. OCFS’ network of APS providers is composed of several categories of entities: the 57 county …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… in January 2020. The Office’s funding of shelter services is administered through the Local Districts, comprising the … as a certified shelter for families with children. Westhab is the single largest provider of these services in … Uniform Guidance, and contract. Key Findings The Office is not adequately monitoring and properly approving …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerLabor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January … a sharp increase – of 68% – in child labor law violations in New York in 2022 compared with 2021. The Department is … which comprises 14 District Offices, including seven 2 in New York City, is responsible for receiving and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityOversight of Child Protective Services
… Objective To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child … To determine whether the Office of Children and Family Services OCFS effectively oversees …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2425
… which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and Chapter 190 of the Laws of … which implemented the 2023 - 2026 Agreement between the State of New York and PEF and implemented payment increases … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalCUNY Bulletin No. CU-775
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedState Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … for 2024 remain unchanged from 2023. OSC continues to use the Percentage Method on an Annual payroll period for … criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024Contact Us
… until we receive and confirm your proof of ownership. All items that appear online are at least $20 or one share of …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Agencies Bulletin No. 702
… Purpose To provide agencies with information and procedures regarding … occurred Effective Date(s) Immediately Background Pursuant to Section 130 of the Civil Service Law and Chapter 317 of … performance advance already paid during the fiscal year, to reflect the general salary increase that the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsHoltsville Fire District – Financial Management (2025M-4)
… and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – December 31, 2023 … that the tax levy is not greater than necessary. Reserve funds are established to provide resources for an intended … estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Village of Herkimer – Payroll (2025M-37)
… (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including … and employees’ hours were correctly entered into the payroll system. However, time records were not always: …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Newburgh Enlarged City School District – Financial Management (2025M-32)
… in cash flow. School districts may also establish reserves to restrict a reasonable portion of fund balance for … year-end transfers, $50.6 million went to the District’s reserves. In some circumstances, the year-end reserve … promote transparency, anticipated funds to be placed in reserves should be included in the annual budget. District …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… providing adequate oversight of the financial activities to help ensure public funds are managed with accountability, … the Board missed an opportunity for the District to realize additional revenues which would benefit District … District officials did not have guidance on when and how to help ensure that they obtained the best value possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87CUNY Bulletin No. CU-850
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2025 Uniform Allowance Payment for Security Titles. Affected Employees: CUNY Campus Security … purpose of this bulletin is to provide agency instructions for processing the City University of New York CUNY December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityState Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026CUNY Bulletin No. CU-802
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for Security Titles. Affected Employees: CUNY Campus Security … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityState Agencies Bulletin No. 2311
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … for 2025 remain unchanged from 2024. OSC continues to use the Percentage Method on an Annual payroll period for … criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Comptroller DiNapoli Releases Municipal & School Audits
… not properly fulfilling their responsibilities, along with the lack of adequate board oversight of the maintenance … As a result, adjusted bank balances did not agree with general ledger cash balances for 19 of the 28 bank … ensure the accuracy of the annual financial report filed with the Office of the State Comptroller. Steuben County – …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0