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Hiring Public Retirees – When Employees Retire
… earnings limit. Earnings may be limited for both public and private employment. Contact our Post-Retirement … Elected Officials ), earnings are no longer limited during and after the calendar year in which a retiree turns age 65. … January 1, 2020). The limit is established by law and may be revised by legislation. Retirees can find details …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesStay Informed – En-Con Police Officers Plan
… Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/stay-informedOpinion 89-35
… of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and Duties (authority over temporary investments) TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Oversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City Department of Health and Mental Hygiene (DOHMH) are adequately monitoring the food … To determine whether the Office of Temporary and Disability Assistance New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesLe Roy Central School District – Reserve Funds (2022M-110)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Central School District District Board of Education Board and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored … of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Le Roy – Purchasing (2014M-106)
… the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in accordance with the adopted … the Board ensured that claims were properly itemized and supported prior to payment and that those goods and ser …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of Alden – Town Supervisor (2024M-105)
… Town of Alden (Town) Town Supervisor (Supervisor) prepared and maintained complete and accurate accounting records and provided sufficient financial reports to the Town Board … the Town of Alden Town Town Supervisor Supervisor prepared and maintained complete and accurate accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) … of information of federal domestic assistance programs and directs the General Services Administration and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime together and were an example to us all of what a dedicated, loving and … My heart goes out to Congresswoman Slaughter and her family as they mourn the death of Robert Slaughter …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterSelected Programs to Assist Businesses in New York City
… available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors … available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program and …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityOversight of Child Protective Services
… Objective To determine whether the Office of Children and Family Services (OCFS) effectively oversees local … of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and well-being of …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesAvoca Central School District – Payroll (2025M-14)
… (District) officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 … are adequately supported, authorized by management and accurately paid in accordance with board-approved … agreements (CBAs), individual employee contracts and board-established rates. The payroll clerk is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… law, upcoming appropriations for federal fiscal year 2026 and executive actions since January 2025 risk undermining the strength and competitiveness of New York’s higher education sector and the social and economic benefits it generates, according … law upcoming appropriations for federal fiscal year 2026 and executive actions since January 2025 risk undermining the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyReal Property Portfolio
… To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if … To determine whether Empire State Development ESD fully and accurately accounted for and reported its real property …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2)
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23)
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23.pdf