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Compliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s59-response.pdfOversight of Runaway and Homeless Youth (2019-S-47) 180-Day Response
To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s47-response.pdfManagement of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfElection Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)
To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9)
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9.pdfSalary Explanation Page How-To Guide
This guide shows you how to use the Salary Explanation page in Retirement Online to complete and submit more detailed earnings information for your employees when they retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/salary-explanation.pdfIncentives for Non-Profit Service Providers’ Recruiting and Retention Efforts (2023-S-44)
To determine whether the Office for People With Developmental Disabilities (OPWDD) provided adequate oversight of non-profit service providers’ use of funding to recruit and retain direct support professionals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23s44.pdfComptroller DiNapoli Releases School Audits
… to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … received and a lack of adequate supporting documentation for purchases. Mount Morris Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections … accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections accurately; … whether the Town of Gardiner Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collections …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… persons with developmental disabilities living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household items … to ensure a fair procurement. Instead, the DDSO allowed group homes to purchase groceries and household items from …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… complete report – pdf] Audit Objective Determine whether Rochester Academy Charter School (School) officials ensured … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… award criteria so that TAP continues to be a useful support for families is needed to help New York retain talent … University of New York (CUNY) tuition grew more than three times faster. Only students from households earning $7,000 or … expand eligibility for TAP have coincided with the highest number of TAP recipients in AY 2024-25 since AY 2019-20. New …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsAbout the Record of Activities – Reporting Elected and Appointed Officials
… took office, and I still haven’t received the official’s record of activities. What if an official takes a two-week … vacation during the time period he or she is keeping a record of work-related activities? What happens if someone is … call time is not to be included on the ROA. They may only record the time actually spent performing a work-related …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … for garbage collection user fees, $177,000 for the sale of real property, $350,000 for ambulance charges, … Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured PILOTs they calculated were …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board and … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as … was completed in May 2023, subsequent years have not been audited. Ensure the past six fiscal year AFRs were prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Forms
… as either your primary or contingent beneficiary. This form is for active members only. If you are retired and … membership or withdraw from NYSLRS. Tier Reinstatement Application To reinstate a former membership in a public … Security Law (RSSL). (PF5467, Rev. 12/09) Withdrawal Application To withdraw your NYSLRS membership. If you have …
https://www.osc.ny.gov/retirement/forms