Search
SFY 2023-24 Annual Report of the Office of Unclaimed Funds
State Fiscal Year 2023-24 was another productive year for the Office of Unclaimed Funds, returning millions to rightful owners.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2023-24.pdfSchedules of Employer Allocations and Schedules of Pension Amounts – 2024
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2024
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2024.pdfEMC 2025 Letter of Support - National Association of Investment Companies
A letter of support from the National Association of Investment Companies.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naic-letter-of-support.pdfCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO …
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… and itemized deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card fees and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCity of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Ethics Oversight (2020-MS-1)
… For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics Boards … officers and employees. 90 percent did not comply with all of the GML requirements we tested. 90 percent did not ensure … not review disclosure statements for potential conflicts of interest and completeness. 50 percent (7 of 14) of Ethics …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Post Retirement Reporting
… limit. Annually report all public retirees who were on payroll during the previous calendar year. To assist with … including contractors or consultants , who were on your payroll during 2024 by March 31, 2025 . Please note, even …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingXII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the … If the Customer Business Unit disputes the amount billed, it must negotiate with the Billing Business Unit for an … on the SFS. In these cases, the Billing Business Unit does not treat the Customer Business Unit as a State agency. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyInspector General
… the Office of the Inspector General and empowered it to prevent, detect and deter corruption, fraud, criminal … in accordance with the established Guidelines below. To report any concerns, complete the: Online form Paper form … by whom he or she was appointed and until his or her successor is appointed and has qualified, subject to …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalThe Tourism Industry in New York City
… in tourism came to an end, and the number of visitors to New York City fell by 67 percent to 22.3 million (from 66.6 … hotel, with an average duration of about two days. The mix between transient and group travel (i.e., conferences, … for the second half of the year. The most substantial federal relief program to aid businesses was the Paycheck …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityOpinion 90-19
… of the Village Law relating to the property, affairs or government of the village or other matters in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-90-19New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfOpinion 2007-3
… expenses following the successful completion of the school or training”. 2 The holding in Whitman , supra , is …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was established in November 2012 as … services. ITS is responsible for providing centralized information technology (IT) services to the State and its …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate … $59,000 in restitution. The Justices did not: Perform a proper review of reports submitted to New York State … to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29