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Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44)
To determine whether the costs reported by E&D Children Center, Inc. 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 Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44) 30-Day Response
To determine whether the costs reported by E&D Children Center, Inc. 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 Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44-response.pdfAccess Controls and Vulnerability Management (2025-S-3)
To determine whether CDTA’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from January 2024 through November 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga2026-25s3.pdfThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual (2024-S-14) 180-Day Response
To determine whether the costs submitted by The Arc Jefferson-St. Lawrence on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s14-response-sed.pdfOpinion 2001-14
… required to do so by the town's code of ethics (see, e.g., Op Atty Gen [Inf] No. 2000-20; Matter of Kastoff v Department …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Overview – Contribution Stabilization Program
… The Contribution Stabilization Program (CSP) is an optional program that allows you to pay a portion of your annual … of whether they choose to amortize in any year. The program was designed to help the State and municipalities … can participate in the Contribution Stabilization Program for more predictable pension costs …
https://www.osc.ny.gov/retirement/employers/csp/overviewChallenging a Determination – 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 under Article 14B Sections 551 552 553 Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1840/challenging-determinationChallenging a Determination – 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 Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1841/challenging-determinationAccidental Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… members under Article 14B Sections 551 552 553 Accidental Disability …
https://www.osc.ny.gov/retirement/publications/1840/accidental-disabilityOrdinary Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 2 members under Article 14B Sections 551 552 553 Ordinary Disability …
https://www.osc.ny.gov/retirement/publications/1840/ordinary-disabilityBorrowing Against Your Contributions – 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 Article 14B Sections 551 552 553 Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1840/borrowing-against-your-contributionsAvailable Options – 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 Available Options
https://www.osc.ny.gov/retirement/publications/1840/available-optionsCreditable Service – 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 Creditable Service
https://www.osc.ny.gov/retirement/publications/1840/creditable-serviceTier Status – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 1 2 members under Article 14B Sections 551 552 553 Tier Status …
https://www.osc.ny.gov/retirement/publications/1840/tier-statusStay Informed – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan information for ERS Tier 1 2 members under Article 14B Sections 551 552 553 Stay Informed
https://www.osc.ny.gov/retirement/publications/1840/stay-informedCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentBorrowing Against Your Contributions – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers Security Hospital Treatment Asst Plan for ERS Tier 3 5 and 6 members under Article 14CO Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1526/borrowing-against-your-contributionsLimitations – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers Security Hospital Treatment Asst Plan for ERS Tier 3 5 and 6 members under Article 14CO Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1526/limitations