Search
Implications for the Future – 2022 Financial Condition Report
… in return; however, this was still well below the $1.92 national average. In the SFY 2022-23 Enacted Budget … that the State’s budgetary reserves were not sufficient to guard against unwanted spending cuts, tax increases or other … This level is low compared to other large states and the national median. However, the DOB has historically also set …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureResources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Filing Accounting and Reporting Manuals Filing Deadlines for Counties, Cities, Towns and Villages NYSLRS Employer Web … and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsImplications for the Future – 2021 Financial Condition Report
… However, total tax collections for SFY 2020-21 ended the year $6.8 billion higher than projected in the Enacted Budget … and ensuing recession hit New York that the State’s budgetary reserves were not sufficient to guard against … State’s budget and strengthen its ability to avoid harmful budgetary actions during the next economic downturn. …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureImplications for the Future – 2023 Financial Condition Report
… and many forecasters continue to believe that a recession is more likely than not. These factors include persistent … the State has set aside nearly $19.5 billion, which is more than 15 percent of State Operating Funds spending. … and many forecasters continue to believe that a recession is more likely than not …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureSeminars for Local Officials
… your role as a local government official with your home and work lives is not an easy task. For that reason, … See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsHousing for Seniors (Follow-Up)
… in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), … for the Elderly Program (Section 202 Program), and HPD's Senior Citizen Homeowner Assistance Program (SCHAP). The …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitJust for State Employers
… enrolled. Therefore, you will primarily use Retirement Online to: Enroll employees whose membership is optional and … Top) Enrolling Optional Members Before using Retirement Online to enroll an employee as a NYSLRS member, first check … MUST set them up in PayServ and enroll them in Retirement Online on the same day . This ensures both systems can …
https://www.osc.ny.gov/retirement/employers/stateCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not … Hornell City officials provided oversight of foreign fire insurance FFI tax money …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfTown of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… School District (District) officials sought competition for the purchase of goods and services not subject to … District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not: Seek competition for the services procured from five professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings … of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to … Determine whether student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
To determine whether the Department of Health Department took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … seniors deserve better.” NYSOFA’s mission is to help New York residents aged 60 or older be as independent as possible … The New York State Office for the Aging NYSOFA failed to spend …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… existing accounts and disable any unneeded accounts. Preserve historical data from IT security awareness training …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35