Search
Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, Inc. (LRI) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualArchived: Legislative Session 2019–2020
… state employees hired after January 1, 2021. Increase ABLE Account Balance – Signed into law on November 25, 2019 as … – Increases the maximum account balance for the New York Achieving A Better Life Experience (ABLE) Program to … response and compensation program; and creates the New York natural gas production contamination damage recovery and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020EPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfForm W-4P Withholding Certificate for Pension or Annuity Payments (RS4531)
To update your federal tax withholding, which is the amount of federal income tax withheld from your monthly pension payment, NYSLRS retirees and beneficiaries use Form W-4P (RS4531).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4531.pdfDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax revenue projections and a reduction in the cost of providing services to asylum seekers, which …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… full op-ed is below: The need to combat hunger is clear and urgent The COVID-19 pandemic has halted vast areas of … Moreover, our nation has been galvanized by demands for response to the racial injustice that has long been part … inequality and injustice. The long lines of people waiting for food speak to the inequities many face when it comes to …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight for … entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s information and … or change reports provided by the financial software. Review the current "agreement" for payroll services with the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … grand larceny (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of … transfers of $3,307 in department funds to a credit card company. Another $2,600 in cash was missing. The audit of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted appropriate procurements, … of goods and services it procured during its response to Superstorm Sandy. Background DMNA assists State and local … Sandy.We considered payment amounts and other risk factors to select and review $320,579 in fuel purchases from eight …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfAudits of Local Governments: About Our Audits
… performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , … Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … completed an external peer review of the Division of Local Government and School Accountability [pdf] for the …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfReview of the Financial Plan of the City of New York - February 2016
On January 21, 2016, the Mayor released his preliminary executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2016.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2020 Results
This snapshot highlights the results for all counties, cities, towns and villages that filed reports for local fiscal years ending (FYE) in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-municipalities-fiscal-year-2020-results.pdfTown of Sheridan – Disbursements (2023M-101)
Determine whether Town of Sheridan (Town) claims and payroll-related disbursements were adequately supported, properly approved and for Town purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-101.pdf2023ABCD State of New York General Obligation Bonds, October 2023
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2023abcd.pdf2009C State of New York General Obligation Bonds, November 2009
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2009C-official-statement.pdf