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Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSecurity Over Critical Systems
… assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including … NHT issued its own stand-alone, vendor-hosted website in June 2021 to enhance the user and administrator experience …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsState Agencies Bulletin No. 2161
… to help them identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected Employees: Employees who are: Newly … than six months. Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and … to help them identify employees who require a new Form W4 Employees Withholding Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
… portable heaters, and 811 generators to ensure polling stations were operational on Election Day. After the election …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAccuracy of Reported Cost Savings
… local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are … $1.2 billion as a result of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials … to identify and correct inconsistencies and inaccuracies in methodologies. Routinely take steps to identify changes in …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Accounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), … Emergency Check Production …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”). The audit covered the period … Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Agencies Bulletin No. 2358
… The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. Affected … The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCapital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … At the end of SFY 2020-21, the State reported $111 billion in capital assets, an increase of $1.2 billion (1.1 percent) …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalEndwell Fire District – Controls Over Financial Operations (2013M-277)
… mutual aid. The payroll vendor has access to a District bank account with a significant amount of District cash. … the manner in which the Board budgeted for operations and capital purposes. The District had no formal long-term … District taxpayers. Adopt a long-term capital plan to address the acquisition and replacement of capital assets. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… provide services and fund projects to improve and maintain wildlife habitat, help control and prevent water pollution … who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… reports to the following counties: Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit … Managers at four of the six counties audited (Chemung, Fulton, Monroe and Tioga) were not monitoring service …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomLength of Service Award Programs (2014-MS-1)
… District No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire District [pdf] , Maynard Fire District … that sponsors a LOSAP is required to establish a point system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP service credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has … year 2012. Key Findings The Board did not develop accurate budget estimates for the general fund and did not properly … general fund’s fund balance. As a result, he developed a budget for 2013 with revenue estimates that were based on the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85