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Credit for Previous Public Employment or Military Service – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1509/credit-previous-public-employment-or-military-serviceRichburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… at $745, were unaccounted for. As a result, officials do not have assurance that all collections received for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Jowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses … provides preschool special education services to children with disabilities between three and five years of age. Jowonio is …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualDiNapoli Releases Executive Budget Report
… but greater clarity is needed on how the state will pay for it all.” DiNapoli praised the Governor’s reform … or 19.6 percent, over five years to $60.8 billion in SFY 2020-21. Other borrowing that is not considered … new one-shot and temporary resources in the coming year. Increases school aid by $991 million or 4.3 percent in the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Locust Valley Water District – Budgeting (2013M-179)
… Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected … years’ budgets. Had the Board had a fund balance policy in place budget estimates could have been more realistic, …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Temporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to assist low-income … and a small number of Safety Net Recipients that are TANF cases in the non-cash portion of the Safety Net program, … and a small number of Safety Net Recipients that are TANF cases in the non-cash portion of the Safety Net program, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceEmployee Qualifications, Hiring, and Promotions
… MTA, provides subway and bus services to New York City (NYC). MaBSTOA, a subsidiary of Transit, operates buses in … approval of a request to remain on the original agency payroll while accepting a position in another agency. … process. We also found a lack of required documentation in employee files, including forms meant to prevent nepotism in …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsIntroduction – Federal Funding and New York
… Assistance for Needy Families Child Care and Development Block Grant Title I Grants to Local Educational Agencies … School Lunch, Breakfast Programs Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with … Act Homeland Security Grant Program Social Services Block Grant Federal Balance of Payments New York's …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionTerryville Fire District – Treasurer’s Duties (2017M-136)
… Key Finding The Board does not review the biweekly payroll until after the Treasurer distributes payroll checks. Key Recommendation Review and certify each payroll before the Treasurer distributes the paychecks. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 1, 2015 through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38McLean Fire District - Financial Operations (2017M-296)
… stock. District officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and major public authorities during the third … planned sales of $8.58 billion include $4.69 billion of new money and $3.89 billion of refundings or reofferings as …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterAdditional Service Credit for Sick Leave (Section 41[j]) – Basic Plan for ERS Tier 2 Members
… Sections 70a 71a and 75 Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1505/additional-service-credit-sick-leave-section-41j