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Incarcerated and Death Matches
… the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 … We matched the payments to the New York State Department of Corrections and Community Supervision Under Custody files … and preventing inappropriate payments made for claimants who were either incarcerated or deceased. Based on the match …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesVillage of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water fund for the … Board has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s claims processing and … The purpose of our audit was to evaluate the Towns claims processing and purchasing …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Covert – Financial Management and Justice Court (2015M-180)
… plans and maintain fund balances that are sufficient to cover cash flow needs. Ensure that duplicate receipts are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180About Benefit Reductions
… early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and Tier Retirement Age for Full Benefit ERS Tiers 2, 3, 4 and 5 62 ERS Tier 6 63 PFRS Tiers 2, 3 and 5 62 PFRS Tier 6 62 for service …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsTown of Elba - Real Property Tax Exemptions (2018M-261)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261State Agencies Bulletin No. 347
… for Federated Community Campaigns (SEFA) for the 2003 calendar year Affected Employees All employees Effective … is the amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. The … World Trade Center Relief Fund has been discontinued after calendar year 2002. Agencies are required to enter the annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … the SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on the Center’s CFR for the fiscal year ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualCost-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-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card fees and charges. Company officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightBethlehem Central School District – In-School Internet Connectivity S9-22-1
… bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education … was 142 Mbps. The District’s contracted bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service … schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Implementation of Train Service to Grand Central Madison
… to major NYC terminals, including Penn Station, GCM, Atlantic Terminal, and Hunterspoint Avenue, through a major … customer service improvement suggestions, and issues with Atlantic Terminal service. However, there was no … not provide additional branch service. LIRR changed how Atlantic Terminal service was delivered by stopping direct …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonHilton Central School District – Network Access Controls (2022M-200)
… are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Lockport – Building Permit Fee Collections (2025M-56)
… is an official document issued by a local government − in this case a town − that authorizes a property owner to … undercharged a total of $3,498 for nine building permits. This included two building permits that were not charged … record the collections in the permit tracking system. Of this amount, we verified that $674 was paid by check and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Transferring or Terminating Your Membership
… or You transfer your membership to another public retirement system in New York State. If you previously were a member of the New York State and Local Retirement System (NYSLRS), or another public retirement … should contact the retirement systems you plan to transfer out of and into before completing the application. The …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… on clinical evaluations and pays for its services using rates established by SED. The rates are based on the … SEIT sites. The ineligible costs include mortgage interest, depreciation, and other costs related to 20 sites … in the Manual. Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… year ending March 31, 2014. “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 … market, coupled with strong private equity and real estate returns, drove much of our growth. The Fund’s diversified … p://www.osc.state.ny.us/sites/default/files/other/documents/pdf/2019-04/nyscrf-values-chart-2014.pdf A graph showing the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor … 1, 2010, through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of … Town of Hamlin Financial Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… them to record and change information, and prepare and print checks. The Board has not developed a formal disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1