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What to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting Workers' Compensation Benefits page for … do not take contributions from salary earned in excess of the Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… of Nunda, New York for allegedly stealing over $34,500 of her mother’s public pension payments after she died in January of 2020. “Ms. Chatley allegedly concealed her mother’s death to steal tens of thousands of dollars she … Attorney McCaffrey, she is being held accountable for her actions. My office will continue to work with law …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… the Fund also seeks to graduate emerging managers to be mature direct investments by the Fund. More than 20 emerging …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorTown of Sherburne – Budgeting (2025M-3)
… 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Town of Bethlehem – Information Technology (2025M-25)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … the Program Town employees and officials use the IT systems for Internet access, email, receiving online payments …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Pre-Retirement Consultations
… credit and estimate your pension . If you don’t have an account, learn more about Retirement Online and click … to your plan. (Note: Your benefit plan is listed under My Account Summary in your Retirement Online account.) Make sure you …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … specific claims with the Board. The Manager is responsible for ordering food and supplies to provide meals and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Schenectady County – Investment Program (2025M-5)
… investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment … the operation of the investment program. However, as of October 31, 2024, the Commissioner of Finance had not …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Montrose Fire District – Claims Auditing (2025M-53)
… $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
… to the Project. We reviewed a total of 60 contracts 1 and 12 change orders associated with the contracts that … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York … be posted on the District’s website for public review. 1 These contracts included 58 purchase contracts or contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials … as of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and financial plans. As a result, the Board did not convey long-term goals to taxpayers, residents and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… joint investigation, including NYC DOI and two federal agencies, exposed the theft of approximately $300,000 … Angeldocs, Inc. Angeldocs received a total of twelve government grants. Ogundu stole a portion of each of the … funds to pay the mortgage and utilities on a commercial building she owned through a holding company, instead of …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… and agency actions through August 2023. Our scope included properties that were accepted into these programs prior to … and Acquisition. Through Buyout, GOSR purchased eligible properties within designated Enhanced Buyout Areas (areas … against future storms. Through Acquisition, GOSR purchased properties that were at least 50% damaged by any of the three …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… These properties had annual agricultural exemption renewals but lacked periodic verification of reported farm …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163North Merrick Union Free School District - Purchasing (2018M-87)
… policy for competitive bidding for these purchases. Our audit did not have any recommendations. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs all …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees and all seven elected officials), six employees did not complete … to monitor the completion of annual SHP Training by all employees and elected officials. Village officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Overview – What Every Employer Should Know
… Maybe you’re a long-standing employer looking to brush up on the basics of Retirement System participation. … you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it …
https://www.osc.ny.gov/retirement/employers/partnership/overviewCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … with our recommendation and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06