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DiNapoli Releases Report on SFY 2024-25 Financial Plan
… budget deficit, with a cumulative three-year budget gap of $13.9 billion forecasted by the Division of the Budget (DOB), according to a report by State … budget deficit with a cumulative threeyear budget gap of $139 billion forecasted by the Division of the Budget DOB …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planOversight of Housing Discrimination Complaints
… Objective To determine whether the New York City Commission on Human Rights reviewed and … and in accordance with its policies and procedures and the related laws. Our audit covered the period from July 2019 through March 2025. About the … To determine whether the New York City Commission on Human Rights reviewed and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsHow the Program Works – Contribution Stabilization Program
… fixed rate securities of appropriate duration held by the New York State Common Retirement Fund (Fund). That rate of … Explaining the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements … government-wide and fund financial statements and notes to the financial statements. The basic financial statements … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsResponse to Human Trafficking
… Program Human trafficking is recognized in two main forms—sex and labor trafficking, defined as the use of force, fraud, or coercion to compel commercial sex or labor. Article 10-D of the New York State Social …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingCUNY Bulletin No. CU-704
CUNY Bulletin No CU704
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 1162
… Purpose To explain OSC’s automatic processing of the increase. … York State and NYSCOPBA (BU21) and provide for an increase to the guaranteed Pre-Shift Briefing minimum effective … Pre-Shift Briefing for members of BU21 shall be increased to $60 for full time employees and $30 for employees on Sick …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryDiNapoli Releases Report on SFY 2027 Enacted State Budget and Financial Plan
… $37 billion (24.9%). DOB’s projections through SFY 2030 show all agency Medicaid spending increasing to $53.3 billion … in tax refund checks intended to aid with high utility prices; $944 million more for childcare; and increasing …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-report-sfy-2027-enacted-state-budget-and-financial-planOnline and Computer-Aided Training – Travel and Conference Expense Management
… library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingTown of Schroon - Town Hall Expansion Project (2018M-128)
… sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Objective Determine whether eligible Village employees received and used leave accruals in accordance with Village … Determine whether eligible Village employees received and used leave accruals in accordance with Village …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and … were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through … Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialGreece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
… July 1, 2013 through December 31, 2016. Background The Elmont Union Free School District is located in the Town of … Elmont Union Free School District Financial Condition 2017M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… component districts’ boards. BOCES' component districts educate approximately 104,000 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key … disbursement activities. Review and approve all debit card transactions before card purchases are made and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mAltona Fire District – Claims Auditing (2016M-162)
Altona Fire District Claims Auditing 2016M162
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162