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Department of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfMaximizing Incentives for Individuals With Disabilities (2021-S-26)
To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26.pdfMonitoring of Homeless Data (2023-S-38)
To determine if the Office of Temporary and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s programs are using all available data to best address the needs of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s38-response.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdf2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdf30% New York State Initiative (2024-S-13) 180-Day Response
To determine whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch meal in school, while also supporting local farmers and the local economy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s13-response.pdfMembership Milestones for Police & Fire Retirement System (PFRS) Members
… No longer able to withdraw your membership and receive a refund of your contributions. With 20 years of service … No longer able to withdraw your membership and receive a refund of any mandatory contributions. With 20 years of … No longer able to withdraw your membership and receive a refund of any mandatory contributions. With 25 years of …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersMembership Milestones for Employees’ Retirement System (ERS) Members
… vested and are entitled to a monthly benefit that may start as early as age 55. (You will forfeit the monthly benefit if you withdraw … maximum of 30 years of service credit can be used in your pension calculation. After Retirement: After you retire and …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… that are clearly identifiable with a specific function or segment. Certain indirect costs have been allocated and are … of items covered by GASB Interpretation 6 (GASBI 6), Recognition and Measurement of Certain Liabilities and … grants and subsidies, such as local assistance grants and public benefit corporation subsidies, are recognized as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. … Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… serving these students. I am pleased that SED agreed with our findings and has taken several steps to improve service … SED agreed with the audit recommendations, noting that it shared many of the concerns raised in the report, and said …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and … This section informs Business Units how to process vouchers for payments pursuant to Awards and NonJudicial Settlement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXVI.3.A Financial Statements – XVI. Financial Reporting
… organized Annual Comprehensive Financial Report (ACFR) that is the State's official Annual Report. It is … in accordance with the requirements of GAAP. The ACFR will contain an introductory section, financial section, and statistical section. The ACFR will be organized as follows: INTRODUCTORY SECTION Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that allows for separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipMember Contributions – Legacy Reporting
… For information about how much your NYSLRS employees contribute (both mandatory and … Section 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsLGAC - Archive of Prior Meetings
… notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance … notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesUnified Court System Bulletin No. UCS-132
… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be processed in a separate check dated February 20, 2008 (Administration). There will be no direct deposit for … the $5,000 Judicial Supplemental Support Allowance based on their part-time percentage. Judges retiring on December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceJune 2002: Advance Refunding Bonds
… To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements … of issuance costs, the proceeds are used by the escrow agent to purchase special United States Treasury securities … The Statement of Non-current Governmental Liabilities, which is the new schedule for the Long-term Debt Account …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds