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Service Retirement Benefit – State Police Plan
… State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … of your FAE; plus 1.66 percent of your FAE for each year of creditable service beyond 20 years. The benefit for …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Orleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed … and did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did … New York State General Municipal Law (GML) Article 18 and the Town’s Code of Ethics. The prohibited interest …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTown of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53CUNY Bulletin No. CU-668
… criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-668-january-2020-city-university-new-york-cuny-incrementsAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfImproper Medicaid Payments to a Transportation Provider (Follow-Up) (2019-F-28) 30-Day Response
To determine the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a Transportation Provider...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f28-response.pdfImproper Episodic Payments to Home Health Providers (Follow-Up) (2018-F-2) 30-Day Response
To determine the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to Home Health Providers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f2-response.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up) (2013-F-1)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f1.pdfLocal Sales Tax Collections, First Half 2014 Compared to First Half 2015
Local Sales Tax Collections, First Half 2014 Compared to First Half 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectiontable0715.pdfHow to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfCybersecurity Web Series Week 4 – Ransomware – How to Avoid Being the Next Victim
This session will focus on one of the most prolific and expensive malwares in cyber history, Ransomware.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-4-10-25-2021.pdf