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Due Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2025* May 30, 2025 June 29, 2025 April 1, 2025 August 28, 2025 September 27, 2025 July 1, …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaThe Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits … a NYSLRS member is divorced, a court may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a properly … when a marriage ends Guide to Domestic Relations Orders The Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderDivorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are marital property and can be divided … be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be required to …
https://www.osc.ny.gov/retirement/publications/1517/divorceSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightEPI - Fare Revenue Considerations for the Metropolitan Transportation Authority
Even before the pandemic, the Metropolitan Transportation Authority, which provides transit (subway and bus), express bus, commuter rail and paratransit services to the New York region, faced difficulties in closing its projected budget gaps.
https://www.osc.ny.gov/files/reports/osdc/pdf/fare-revenue-considerations-for-mta.pdfNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfCity of Little Falls – Financial Condition (2021M-54)
Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-falls-2021-54.pdfOversight of Sidewalk Sheds (2019-N-9)
To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are safely maintained, and have valid operating permits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n9.pdfExecutive Order - Financial Literacy
As State Comptroller I am committed to educating the public on financial literacy so New Yorkers experience the benefits of such efforts including sound personal finances and a greater understanding of State and local financial matters.
https://www.osc.ny.gov/files/about/pdf/executive-order-financial-literacy.pdfFederal Funds to New York City: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdfFederal Funds To New York City: A Review of Categorical Grants
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdfNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdfGuide to Domestic Relations Orders – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Introduction …
https://www.osc.ny.gov/retirement/members/divorce/guide-domestic-relations-ordersVictor Central School District - Financial Management (2019M-62)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … managed fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Gates-Chili Central School District - Financial Management (2019M-53)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings District officials circumvented … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Village of Hilton - Financial Management (2020M-31)
… of subsequent years’ budget appropriations. Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Steuben County – Safeguarding Computerized Data (2025M-96)
… addresses the findings and recommendations in this report should be prepared and provided to our office within 90 days, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityTown 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-20