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Town of Butler – Financial Management (2024M-119)
Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/butler-town-2024-119.pdfA Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdfEMC 2025 Letter of Support - AIF Institute
A letter of support from AIF Institute.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/aif-institute-letter-of-support.pdfFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfHow to Create a Report of Unclaimed Funds
How to Create a Report of Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/complete-report-handbook.pdfTown of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/philipstown-town-2024-100.pdfEMC 2025 Letter of Support - Accelerate Investors
A letter of support from Accelerate Investors.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/accelerate-investors-letter-of-support.pdfFiscal Responsibilities of the Town Clerk Presentation
OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.pdfFiscal Oversight Responsibilities of the Governing Board
This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdfDiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal … P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of federal money … are mostly state and federal highways. The study focuses on areas outside New York City. DiNapoli urged state and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsOpinion 90-36
… 35(1) and 37(1) of the Town Law which require that "all sums of money received and collected [by the tax … to payment by postdated checks. The only reported New York case in point of which we are aware was premised … receiver was not authorized to accept payment by checks at all, let alone a postdated check. In 1987 Opns St Comp 87-34, …
https://www.osc.ny.gov/legal-opinions/opinion-90-36About an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… A national drug and alcohol treatment provider was able to collect $3.9 million in ineligible payments due to the … largest programs for the prevention and treatment of alcohol and substance abuse, signed a five-year $47.6 million … A national drug and alcohol treatment provider was able to collect $39 million in …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesNYS Common Retirement Fund Reports First Quarter Results
… one of the nation’s strongest, providing retirement security to our 1.1 million working and retired members and … Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets of the …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… control invasive species such as zebra mussels, hydrilla and giant hogweed that have established footholds across New York state and threaten native species, agriculture and tourism, according to an audit released today by State … to control invasive species such as zebra mussels hydrilla and giant hogweed that have established footholds across New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesStay Informed – World Trade Center Presumption
… or in the event of disability or death. Use these tips to help you understand your benefits and stay informed. … Retirement Online , a convenient and secure way to review your benefits and conduct business with NYSLRS. In many cases, you’ll be able to use Retirement Online instead of mailing forms or …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedStay Informed – State Police Plan
… achieve financial security in retirement or in the event of a disability or death. Use these tips to help … . Attend a pre-retirement presentation to learn about the retirement process and discuss post-retirement issues. At … retirement news. Like us on Facebook and follow us on Twitter for quick tips and updates on a variety of retirement …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedCollege at Buffalo – Selected Employee Travel Expenses
… employee was an athletic coach who was responsible for team travel expenses associated with in-state and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) 90-Day Response
To determine if the Department of Environmental Conservation is adequately monitoring and timely abating waste tire sites and whether the waste tire fee ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s43-response.pdf