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College Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdfDistribution of Utility Arrears in New York State
One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.
https://www.osc.ny.gov/files/reports/pdf/distribution-of-utility-arrears-in-nys.pdfCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfLeaves of Absence – Career Plan for ERS Tier 2 Members
… ERS Tier 2 members covered by Sections 75f and 75g Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1508/leaves-absenceEnding Your Membership – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Ending …
https://www.osc.ny.gov/retirement/publications/1508/ending-your-membershipRetirement System Membership – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections …
https://www.osc.ny.gov/retirement/publications/1508/retirement-system-membershipVested Retirement Benefit – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1508/vested-retirement-benefitDivorce – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Divorce …
https://www.osc.ny.gov/retirement/publications/1502/divorceAccidental Disability – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i …
https://www.osc.ny.gov/retirement/publications/1504/accidental-disabilityOrdinary Disability – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i …
https://www.osc.ny.gov/retirement/publications/1504/ordinary-disabilityCost-of-Living Adjustment – New Career Plan for ERS Tier 1 Members
New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1504/cost-living-adjustmentAvailable Options – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by …
https://www.osc.ny.gov/retirement/publications/1504/available-optionsTier Status – New Career Plan for ERS Tier 1 Members
… ERS Tier 1 members covered by Sections 75h and 75i Tier Status …
https://www.osc.ny.gov/retirement/publications/1504/tier-statusStay Informed – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Stay …
https://www.osc.ny.gov/retirement/publications/1504/stay-informed