Search
2025 Police and Fire Retirement System Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2024, 2025 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2025.pdfLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New York, is … that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualReview of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfReview of the Financial Plan of the City of New York - July 2010
The recession has been less severe in New York City than in the nation and in other parts of New York State, but the impact has been painful nonetheless.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2011.pdfTown of Volney – Financial Operations Oversight (2024M-93)
… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required … The audit report includes 10 recommendations to help the Supervisor perform his financial responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, … that led to this arrest.” Michael Moran, 57, served as Captain of the Town of Moriah Ambulance Squad and also worked … Essex County as an Emergency Medical Technician (EMT). As Captain of the Squad, Moran was in charge of processing time …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of the homeless shelters. In February 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a City-based … contract. DHS is responsible for monitoring its contract with BRC to ensure reported costs are allowable, supported, … for reimbursement, BRC’s invoices/expenses must comply with the DHS Human Service Providers Fiscal Manual (Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followSelected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to … are working, tested, maintained, and monitored. The audit covers the period January 1, 2014 to September 12, 2017. Background … To determine whether the Staten Island Railway has taken appropriate action to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsTransforming Into Construction and Development (2023-S-49) 180-Day Response
To determine whether the reorganization of MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels for customers, process efficiencies, and cost reductions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s49-response.pdfTown of Wawarsing - Recreation Department Records (2019M-20)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key … Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20DiNapoli Releases Review of Executive Budget
… federal aid as well as tax collections that are more than $10 billion higher than initially expected, New York is on … improved outlook from last year. General Fund budget gaps forecast by DOB just one year ago averaged nearly $11 billion … reserves, as well as planned deposits to the two rainy day funds through SFY 2024-25, which would increase reserve …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 inpatient APR-DRG claims that included an ICD …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, … 17, 2021, was to determine whether the Department paid for claims in violation of federal and State regulations that require an appropriate NPI for OPRA health care providers. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andOpinion 96-24
… budgets an amount approximately equal to the previous annual principal payment on the bond issue. The moneys would … budgets an amount approximately equal to the previous annual principal payment on the bond issue …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Local Government Debt Trends and Practices in New York State
Local government debt is necessary for the funding of expensive and long-lived capital infrastructure.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-government-debt-trends-practices-nys.pdfOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… power to fix. As the MTA strives to improve the system for riders and overhaul its operations, we hope it takes a … recommendations.” The 2015-2019 MTA Capital Program is the latest approved capital program, with an original budget of … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysVillage of Madison - Collections (2023M-160)
… Determine whether the Village of Madison Village ClerkTreasurer recorded and deposited all collections …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments … between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate … To determine whether Medicaid and Essential Plan enrollments …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and … CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses that have no …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146