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Accounting Policies and Operational Guidance

Find accounting policies and operational guidance.

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Town of Broadalbin - Records and Reports (2018M-63)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-broadalbin.pdf

JCR External User Guide Town and Village CFOs

https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-town-and-village-cfos.pdf

Economic and Policy Insights: Food Insecurity Persists Post-Pandemic

Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.

https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdf

The Metropolitan Transportation Authority: Safety, Reliability and Frequency

In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdf

Environmental, Social & Governance Principles and Proxy Voting Guidelines

The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.

https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdf

Licensing and Monitoring of Proprietary Schools (Follow-Up) (2023-F-1)

To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f1.pdf

Credits and Deductions Setup Tool (Excel Users Only)

This job aid shows you (a participating organization) how to use the Credits and Deductions Setup Tool to create a pipe-delimited .txt (text) file to be uploaded into OSC’s Secure File Transfer Services Interface.

https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-create-setup-file.pdf

LinkNYC Program Revenues and Monitoring (Follow-Up) (2022-F-25)

To determine the extent of implementation of the 18 recommendations included in our initial audit report, LinkNYC Program Revenues and Monitoring (2019-N-5)

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f25.pdf

2023 Basic Financial Statements and Other Supplementary Information

https://www.osc.ny.gov/files/reports/finance/pdf/nys-basic-financial-statements-2023.pdf

Employee Qualifications, Hiring, and Promotions (Follow-Up) (2021-F-27))

To determine the extent of implementation of the 14 recommendations included in our initial audit report, Employee Qualifications, Hiring, and Promotions (Report 2017-S-48).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f27.pdf

An Economic and Demographic Snapshot of The Rockaways

The Rockaway Peninsula, located in the southwestern portion of Queens, is an 11-mile long barrier beach that separates the Atlantic Ocean from Jamaica Bay and parts of South Queens and Southeast Brooklyn.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2023.pdf