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Administration of the CityFHEPS Program for Department of Social Services Homebase Clients

… that income was verified, leaving no assurance that only eligible applicants received the housing subsidy. DSS …

https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clients

DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending

… available policy on its corporate political spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it donates to, nor does it explain how it makes decisions to spend, or not to …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending

Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)

… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112

Selected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)

… was effectively and efficiently combating prescription drug diversion and abuse in New York State, in large part … to ensure its resources are used effectively to stem drug diversion and abuse through a range of efforts, from …

https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-follow

DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000

… felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village … County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was charged with grand larceny in the third degree. “Ms. Gilbert allegedly betrayed her …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000

City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

… City of Rochester Code of Ethics and Procedures Follow Up S409116F …

https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, … by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, … for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The Board has …

https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125

Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)

… a credit card policy on April 23, 2012, this policy only set the credit card limits and required that receipts be …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… the Park for the period January 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … of the Park for the period January 1 2011 through April 8 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)

… the State. The Department of Environmental Conservation (DEC), through its Division of Materials Management and its … enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure timely … (Fund) for use in administration of provisions of the Act. DEC is authorized to use the Fund to cover costs associated …

https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow

Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees

… determine if the Department of Environmental Conservation (DEC) is adequately monitoring and timely abating waste tire … ensure the proper management of waste tires in the State. DEC, through its Division of Materials Management and its … Services (OGS) after the prior contract expired on October 30, 2016. The new contract was delayed until August 2018, …

https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-fees

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on … the Town Supervisor maintained uptodate accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health

… Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services their members require. Recipients …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-health

Alternative and Out-of-Service Death Benefits – State University Police Plan

… Alternative Death Benefit If you die while in service after having become eligible to … vested member with at least ten years of credited service, have not retired and you die more than one year after leaving …

https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefits

Cost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1841/cost-living-adjustment

Cost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1840/cost-living-adjustment

Tier 6 Defined Contribution Plan Option

… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … may choose either the traditional defined benefit plan or a defined contribution plan …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Out-of-State Orders – Divorce and Your Benefits

… Order if a notarized Consent to New York Jurisdiction and Release form (RS6452) is executed by the member … of New York State. The Consent to New York Jurisdiction and Release form must authorize NYSLRS to deduct payments … according to the provisions of the out-of-state DRO and release NYSLRS from any liability whatsoever due to any …

https://www.osc.ny.gov/retirement/members/divorce/out-state-orders