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North Bellmore Union Free School District – Financial Condition (2014M-47)
… audit was to examine the District’s financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … Background The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town of Rush – Board Oversight (2014M-193)
… 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Management and Control of Overtime Costs (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background … lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled inspections and maintenance. While inspections were usually performed on … this was not always the case. We recommended that Transit and Railway monitor when inspections are occurring and the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followPocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfState Agencies Bulletin No. 1269
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an employer provided vehicle and chauffeur services and … To inform agencies of the new Earnings Code to be used to report the taxable value of personal use of an employer provided vehicle and chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfBet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfBelleville-Henderson Central School District – Financial Condition (2016M-46)
… The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key … and the conditions under which the funds will be used. Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Unified Court System Bulletin No. UCS-237
… Purpose To inform agencies of OSC’s automatic processing of the April … units who meet the following criteria may be eligible to receive the April 2017 Increment or Longevity Increment as … detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-237-april-2017-state-new-york-unified-court-system-ucs-incrementsOpinion 89-2
… the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Housing 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) 180-Day Response
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program, the Section 8 Performance-Based Contract Administration Program, and the COVID Rent Relief Program to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28-response1.pdfSavings Programs: NY 529 and NY ABLE
… Plan component of the college savings program with the New York State Higher Education Services Corporation. He is also … used for qualified educational expenses. If you're a New York State taxpayer, you can also benefit from the state tax … to prepare for that expensive college education.” – New York State Comptroller DiNapoli NY ABLE Program The NY ABLE …
https://www.osc.ny.gov/savingsUnified Court System Bulletin No. UCS-321
… 2023, which implemented the agreements between the Unified Court System of the State of New York and the affected … ID, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment Exception Report This report is a … ID, then by employee name in alphabetical order. NHRP704 – Mass Increment Payment Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… and agricultural economy. The State has more than 7 million acres of agricultural production, and many of the State’s leading crops – such as …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followMonitoring of Select Programs (2020-S-47)
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 Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfUnified Court System Bulletin No. UCS-336
… and Longevity Increments and provide instructions for payments not processed automatically. Affected … SY, S9, 87, 86, 88 and CT), increments are to be processed for all eligible employees. Pursuant to Article 2, Section … Judiciary Law, longevity increments are to be processed for all eligible employees. Consistent with the prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Consider imposing fees for probation supervision and drug screening. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made appropriate and accurate employee separation payments.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-co-boces-2021-171.pdf