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Agency On-Line Reporting Procedures for Position Realignment for New Fiscal Year
Attachment from State Agencies Bulletin P-983
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-983-attachment.pdfUniform Allowance Payment for CUNY Campus Security Titles for June 2004
Attachment from CUNY Payroll Bulletin No. 201
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-201-attachment.pdfOtsego County – Court and Trust Funds (2025-C&T-4)
… – pdf] Purpose of Review The purpose of our review was to determine whether Otsego County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4XIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit Corporations are obtained from … statements issued by the entities comprising these funds and are included in the government-wide financial … Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit Corporations are obtained from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsAudits of Local Governments: About Our Audits
… of Local Government and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsExamination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation … Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB … The objective of our examination was to determine the extent to which NYSIF was penalized by the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfState Authority Contract Approval, Reporting and Filing
… authorities are required to submit certain contracts and contract amendments for prior review and approval, or filing. For a full description of the contract submission process, read the State Authority Contract Submission Manual or use these helpful links. …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingHealth and Safety of Children in Foster Care (Follow-Up) (2019-F-23)
We have followed up on the actions taken by officials of the New York City Administration for Children’s Services (ACS) to implement the recommendations...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f23.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2)
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and whether
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kew Gardens SEP, … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … for-profit organization that is authorized by SED to operate Preschool Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
Determine whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/castile-2021-1.pdfAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… or counties where the district/municipal corporation is located but within New York State Prior approval of the … corporation and a finding by the board that the training is necessary, in the public interest and not available within …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfDespite Progress, Pay Gap for Women Persists, March 2022
In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. Census Bureau.
https://www.osc.ny.gov/files/reports/pdf/despite-progress-pay-gap-for-women-persists.pdfNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… officials who pled guilty today to defrauding the IDA and were ordered to pay $1.2 million in restitution: … through a web of conflicts of interest, false statements and pay-offs,” said DiNapoli. “Although their scheme was … with Orange County District Attorney David M. Hoovler and the New Windsor Police, we were able to bring their …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaOpinion 90-20
… village fire department determines that the expenditure is for the use and benefit of the department. 1982 Opns St Comp No. 82-239, p 300 is superseded. You ask whether a village treasurer, at the … initial recipient of the foreign fire insurance tax moneys is required, in turn, to distribute the amount received to …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Determination 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.pdfDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay retirement and … actuarial assumptions recommended by NYSLRS’s actuary, who is required to complete an annual report . The … assumed rate of return lower than New York’s state pension is the Kentucky Employees Retirement System. New York manages …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024