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Vested Retirement Benefit – State University Police Plan
… if you leave public employment before retirement age and have five years of credited service. When you reach … be entitled to a retirement benefit based on your service and your earnings when you were an active member. 1 The date … to file a retirement application when you become eligible and wish to receive your vested benefit. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitCredit for Military or Additional Service – State Police Plan
… service. Military service is creditable under most 20- and 25-year retirement plans. Because service credit is a … service cannot be withdrawn if you leave public employment and end your membership with NYSLRS. If you have any … PFRS. However, it’s important to note that under most 20- and 25-year retirement plans, only service in certain job …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceDirect Deposit Program
… a check in the mail—direct deposit is fast, convenient and secure. Sign up for direct deposit now and get your money sooner. Keep Your Direct Deposit … Deposit Information Retirement Online is the fastest and most convenient way to update your direct deposit …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfMultiyear Financial Planning
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40) 180-Day Response
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sga-2023-21S40-Response.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7)
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) 180-Day Response
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports 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-2023-22s7-response.pdfNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50)
To determine whether the costs reported by NYSARC Rockland 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 RCM and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40)
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s40.pdfThe Arc Erie County New York – Compliance with the Reimbursable Cost Manual (2022-S-10)
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfState Agencies Bulletin No. 2414
… of this bulletin is to explain the extension of Military and Training Leave Benefits and Stipends, and the OSC’s process for Military Recalculations effective … of this bulletin is to explain the extension of Military and Training Leave Benefits and Stipends and the OSCs process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2414-2026-extension-military-and-training-leave-benefits-and-stipendsBelfast Central School District – Reserve Funds (2021M-135)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The … 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/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Dix – Justice Court Operations (2022M-06)
… (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices did not ensure … of Dix Town Justices collected recorded deposited reported and remitted Justice Court Court collections and reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06State Parks a Growing Attraction
… are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and educational opportunities. The New York State Office of … are an important public resource providing New Yorkers and visitors with green spaces fresh air and recreational and …
https://www.osc.ny.gov/reports/state-parks-growing-attractionMonitoring of Construction Management
… construction management contracts that were active between April 2015 and July 2020 and additional information provided … business enterprise (MWBE) participation goals. Between April 1, 2015 and March 31, 2020, there were a total of 3,238 … meet the criteria outlined in the Request for Proposals (RFP), yet this was not reflected in the Office’s evaluation …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementSpencerport Central School District – Employee Benefits (2025M-65)
… Central School District (District) officials authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May … the Audit Area In addition to established wages and salaries, school districts (districts) often provide … District officials did not always appropriately authorize and accurately calculate separation and unused leave payments …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Franklin Square Union Free School District – Website Transparency (2025M-93)
… District’s website provided the public with transparent and comprehensive financial and administrative information? Audit Period July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and regulations require school district officials to post …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93