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New York State Financial Reporting
… State cash basis financial statements. Annual Report 2025 Annual Cash Basis Report on State Funds Prior Fiscal … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview of …
https://www.osc.ny.gov/reports/financeWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained complete … Determine whether Wheelerville Union Free School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Pelham Union Free School District – Information Technology (2021M-134)
… individuals who left employment and 221 students who were no longer enrolled had active network user accounts. Three … was comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … control over other information technology (IT) functions. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGarden City Union Free School District – IT Asset Management (2023M-161)
… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 440,454 584,396 Utilities 754,107 100,726 854,833 214,812 Repairs and maintenance 747,315 64,617 811,932 1,960,490 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsGloversville Enlarged School District – IT Asset Management (S9-22-12)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Forms and Templates
… of Interest Poster [pdf] Debt Statements: For use by cities having a population of more than 125,000 inhabitants … Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 inhabitants - … coterminous with or partly within or wholly within, cities of under 125,000 inhabitants - Form AC991 [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesMaintain My Payroll Contact Information
… Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationUnclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by County and Region - September 2025 (pdf) … Unclaimed Funds by County and Region …
https://www.osc.ny.gov/unclaimed-funds/mapRetiring Before Age 62 – New Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the … 11 5 and 6 members under Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62XI.18 Overview – XI. Procurement and Contract Management
… specific procurement process or contract type may be found in sections/subsections related to the specific topic area. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewOverview – Information Technology Contingency Planning
… that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Notice of Assessment on State Lands
… Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 - A.7673 (Dilan) / S.5926 (Marchione) – Conforms …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… you don’t need to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitDiNapoli Statement on Lunar New Year
… to be able to share this annual cultural celebration with New York’s vibrant and diverse Asian-American community." …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearBecoming Eligible for a Benefit – State Police Plan
… you don’t need to fill out any paperwork or file an application to become vested. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitNotice of Reserve Funds
… Program Legislative Session 2015-2016: Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – …
https://www.osc.ny.gov/legislation/notice-reserve-funds