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Comparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service … of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsRefunding of State Bonds
… Program Legislative Session 2023-2024: Refunding of State Bonds – A.5833 /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call … premium that may be reserved to the state for the purposes of redeeming or refunding state bonds …
https://www.osc.ny.gov/legislation/refunding-state-bondsNotice of Reserve Funds
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … To provide increased transparency in school district fiscal operations by requiring publication …
https://www.osc.ny.gov/legislation/notice-reserve-fundsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorMonitoring of Homeless Data
… by the homeless population. OTDA asserts that it has no oversight of the HMIS data controlled by the CoCs but, …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataTransformation of the MTA
… plan for implementing Transformation with completion dates and the savings to be achieved. We also determined … identified the tasks to be completed and included specific dates and cost savings. The six departments we reviewed were … have a detailed working plan that includes specific dates, activities, and cost savings. Ensure that future …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaOversight of Dam Safety
… Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with … 2020 through October 2024. About the Program Hundreds of dam failures have occurred throughout U.S. history, causing … age and the population increases, the potential for deadly dam failures grows. Dam failures not only pose risks to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. The audit covers the period July 1, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsContinuity of Operations Planning
… of Homeland Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … in place for each of its facilities, and has developed a series of guidance documents intended to aid agency …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningSafety of Seized Dogs
… Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. … Department to set standards for the humane care of seized dogs and inspect municipal dog shelters outside of New York … are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOversight of Chronic Absenteeism
… to things like poor school performance, bullying, and unwelcoming school climates, increase students’ risk for disengagement, low achievement, and dropping out, among other things. Additionally, research … percent (4 of 18) of districts we contacted did not recall key Department memos issued in 2016 and 2017, focusing …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismProtection of Child Performers
… System database (System) to maintain permit and certificate information since 2004. Information from annual permits and employer certificate applications is manually entered in the System by …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOversight of Nurse Licensing
… denied us access to its investigation files. Lacking this information, we were unable to draw conclusions about … Furthermore, nurses are only required to disclose this information every three years upon reregistration. As … Take steps to strengthen oversight of nurse licensing. This should include: Taking steps to strengthen controls over …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOversight of Complaint Activity
… Purpose To determine whether the Public Service Commission consistently applies State laws, rules, and … through August 19, 2016. Background The Public Service Commission (Commission) regulates almost 2,000 electric, gas, steam, … To determine whether the Public Service Commission consistently applies State laws rules and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityExamination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which … employee for calendar years 2013 and 2014. The objective of our examination was to determine if the Department … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 … To determine whether Office of Children and Family Services officials have been …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionReporting of Billboard Income
… the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeOversight of Homeless Shelters
… and dangerous risks to shelter residents’ health and safety. These included fire and safety violations, rodent and vermin infestations, … Key Recommendations Take necessary actions to complete all annual inspections, and issue facility certifications, within …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersUse of State Appropriations
… in compliance with relevant statutory and contractual requirements, including the need to leverage the … in compliance with relevant statutory and contractual requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsAdministration of Tenant Complaints
… Office of Rent Administration (Office), the subject of this audit, is responsible for administering New York State’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaints