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Lawrence Union Free School District – Financial Management (2025M-115)

… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …

https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115

Contributing Toward Your Retirement – En-Con Police Officers Plan

… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 … an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining …

https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirement

Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes

… of Health (Department), provides a wide range of medical services to individuals who are economically disadvantaged … and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through managed … such as gauze and wipes. As part of the Medicaid nursing home reimbursement rates, recipients in nursing homes are to …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipment

State Comptroller DiNapoli Releases School and Local Government Audits

… Erie 1 BOCES – Part-Time Temporary Employee (PTE) Payroll (Erie County) The board and officials did not …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits

Opinion 89-33

… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of trustees, upon certification of the officer …

https://www.osc.ny.gov/legal-opinions/opinion-89-33

East Irondequoit Central School District - Financial Management (2019M-28)

… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Stay Informed – Article 14 Benefits

… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …

https://www.osc.ny.gov/retirement/publications/1644/stay-informed

IRS Pension Limitation – En-Con Police Officers Plan

… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New … and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after …

https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitation

Automated Phone Service

… days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last four … pension and payment option amounts, request to purchase service credit, apply for retirement and more. Sign in to … below. 1 – For questions regarding our Retirement Online service For password resets For assistance with registering …

https://www.osc.ny.gov/retirement/members/automated-phone-service

New York State School Aid: Two Perspectives

This report examines the recent history of school aid, highlighting the opportunities and challenges presented by this year’s budget.

https://www.osc.ny.gov/files/local-government/publications/pdf/schoolaid2016.pdf

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdf

Granville Central School District – Medicaid Reimbursements (2021M-90)

Determine whether the Granville Central School District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/granville-2021-90.pdf