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Handbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfSelected Aspects of Toll Collections (2022-S-15) 180-Day Response
To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s15-response.pdfTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
Determine whether the Town of Vestal (Town) former police chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/vestal-town-2023-58.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfUpdate Home, Check or Mailing Address
Each time you make a change to your information in NYS Payroll Online (NYSPO), an email will be sent notifying you of the change.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/update-home-check-mailing-address.pdfSelected Aspects of Toll Collections (2022-S-15)
To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s15.pdfExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-02-14.pdfFederal funds to New York City: Title IV-E Foster Care
Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides reimbursement for a portion of foster care costs.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-iv-e-foster-care.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfUnclaimed Property Relating to All Business Entities
Unclaimed property subject to Article V of the Abandoned Property Law includes amounts and securities due on a company’s own debt and equity issues, municipal d
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/general-corporations.pdf2026 Police and Fire Retirement System (PFRS) Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2026.pdfDetermination of Residency for Tuition Purposes (2019-S-58) 180-Day Response
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58-response.pdfGlen Aubrey Fire Company – Board Oversight (2022M-139)
Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and lease agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/glen-aubrey-fire-company-2022-139.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfPurchasing and Procurement Practices (2020-S-67) 180-Day Response
To determine whether the New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s67-response.pdfUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
Determine whether the Utica Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic budgets and adequately monitored financial activity.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/utica-harbor-point-2022-43.pdfGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and for valid purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/genesee-valley-2022-27.pdfWeedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfMilford Central School District – Fund Balance Management (2022M-94)
Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/milford-2022-94.pdf