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Borrowing Against Your Contributions – New Career Plan
… If you meet eligibility requirements, you may take a loan from … or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsStay Informed – New Career Plan
… 3 Article 11 5 and 6 members under Sections 375h and 375i How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedInternal Control System Components
… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five … institute a comprehensive system of internal control over its operations. The Division of the Budget’s Budget Policy … Board has recently made significant improvements to its internal control system and, as a result, the current …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsOversight of Residential Domestic Violence Programs (Follow-Up)
… of the four recommendations included in our initial audit report, Oversight of Residential Domestic Violence Programs (Report 2017-S-16 ). About the Program With the rates of … of the four recommendations included in our initial audit report Oversight of Residential Domestic Violence Programs …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfControls Over Capital Improvements at City-Owned Homeless Shelters (2018-N-3) 180-day response
To determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and adequate controls over the capital improvement process at City-owned homeless shelters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18n3-response.pdfHousing Preferences for Veterans (Follow-Up) (2014-F-14)
We have followed up on the actions taken by officials of the New York City Department of Housing Preservation and Development (NYC HPD) to implement the recomm
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f14.pdfLicense Fee Revenues (Follow-Up) (2013-F-6), 30-Day Response
We have followed up on the actions taken by officials of the New York City Department of Consumer Affairs to implement the recommendations contained in our audi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f6-response.pdfUnclaimed Court Funds
Under Article VI of the New York Abandoned Property Law (APL), any money paid into the courts which has remained with a County Treasurer or the Commissioner of
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/court-funds.pdfVirtual Currency Licensing (Follow-Up)
… According to Part 200, virtual currency is “any type of digital unit that is used as a medium of exchange or a form … Virtual currency shall be broadly construed to include digital units of exchange that have a centralized repository …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… testing, we were unable to determine the full extent of MCO payments attributable to excluded providers because many MCO encounter claims (totaling about $445 million) lacked … inadequate annual training. Key Recommendations We made 11 recommendations to the Department, including: Ensure …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionState Agencies Bulletin No. 2008
… 0410, 0510, 0610, 0710, 0810, 0910, 1010, 1110, 1210, 1310, 1410, 1510 or 1610 who meet the eligibility criteria … service (identified by Increment Code 2013-2017, 1210, 1310, 1410, 1510 or 1610), $3,000 for employees with ten … $1500 or prorated amount (Increment Codes 2013-2017, 1210, 1310, 1410, 1510 or 1610) $3000 or prorated amount (Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… all claims, including non-payroll disbursements. The Assistant Superintendent for Business (ASB) is responsible … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSouthwestern Central School District – Claims Audit (2025M-34)
… (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period … a school district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and … sufficient supporting documentation to allow the claims auditor to determine whether the claim was a valid legal …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… the Audit Area A capital asset is generally defined as an asset that has a useful life of more than one year. It can include everything from … Consequently, they represent a significant investment of school district (district) resources. Detailed records … officials did not properly record and account for all of the Districts capital assets As a result the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141DiNapoli Releases October State Cash Report
… million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April … Year-to-date tax collections were $5.4 million over the latest projections (released Nov. 5) and nearly $1.7 billion … $1818 million lower than the Division of the Budgets latest projections but $19 billion higher than April …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-report