Search

Marketing Service Performance Monitoring (2014-S-10)

To determine whether Empire State Development (ESD) has established adequate internal controls to oversee, monitor, and manage contracted marketing services, in

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s10.pdf

Service Credit for Tiers 2 through 6

NYSLRS members earn service credit for employment with participating employers and may be eligible to receive credit for previous public employment.

https://www.osc.ny.gov/files/retirement/publications/pdf/1854-service-credit.pdf

Accounting for Retained Percentages (Retainage)

This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdf

Village of Wappingers Falls – Board Oversight (2023M-70)

Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over financial operations and capital projects.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wappingers-falls-village-2023-70.pdf

New York State Common Retirement Fund - Policy on Independence of Consultants

The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers

https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdf

2023 Year in Review: Navigation Change—Preparing for the Future

A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2023.

https://www.osc.ny.gov/files/reports/pdf/2023-year-in-review.pdf

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 12 debt service payments totaling …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Housing for Seniors

… of senior housing units and a program assisting senior homeowners. Our audit covered the period from January 2014 … awarding of senior housing units as well as their senior homeowners’ assistance program. Despite the scarcity of … inaccuracies. For SCHAP, which provides loans to homeowners for home repairs, we found several instances where …

https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniors

II.3 Overview – II. New York State Financial Accounting

… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget … The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview

Oversight of Selected Aspects of Traffic Controls

… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls

Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements. The audit covered the period April 2017 through December 2022 … adequate internal controls to oversee and monitor the Governors Office of Storm Recoverys GOSR federally funded …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

Vested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their full vested benefits at age 62, or may … 62, with reduced benefits. Tier 1 members under the age 60 plan may receive their full vested benefits at age 60. Tier …

https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefit

Borrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)

… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your pension … you are under age 59½ at the time, you may be required to pay a 10 percent penalty tax in addition to any ordinary …

https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributions

Ending Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Once you join, there are five ways your membership can end: If you do not have at least … withdraw your membership ; If you transfer your membership to another New York State public Retirement System; If you …

https://www.osc.ny.gov/retirement/publications/1511/ending-your-membership