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New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy … that provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualUrban Choice Charter School – Information Technology (2013M-53)
… School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 members. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… Texas woman for allegedly stealing more than $65,000 in New York state pension payments meant for a deceased … to the work of my investigators and law enforcement in Texas, she will be held accountable. We will continue to … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… to stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District … in the second degree. “Jonnell Rose betrayed his community’s trust and stole over $300,000 meant to protect it,” … New York State Police and the New York State Comptroller’s Office for their hard work as well as the efforts of my …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 … do not require the use of competition, such as requests for proposals, in procuring professional services. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingEmployer's Guide - Section 2: NYSLRS Participation and Retirement Plans
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-2.pdfOpinion 95-32
… name of the local government, they must be delivered in a form suitable for transfer, or with an assignment in blank to … the local government's legal counsel carefully review the form and content of all security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32West Niles Fire Company – Financial Activities (2017M-205)
… to ensure financial activity was properly recorded and reported and money was safeguarded for the period January 1, 2016 … is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/canisteo-243.pdfDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… legislative input, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "The … and health care. Federal Medicaid support has increased by billions of dollars as a result of the Affordable Care Act … remain relatively flat, it expects such revenues to rise by $4.2 billion, or 5.6 percent, in SFY 2017-18, in part …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Eligibility the Benefit and Filing
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filingFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1526/full-and-part-time-service-creditEligibility, the Benefit and Filing – Career Plan
… credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with … years of service credit. You are eligible to retire with full benefits at age 62, or may choose early retirement with …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfCrown Point Fire District – Board Oversight (2024M-29)
Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/crown-point-fire-district-2024-29.pdfOpinion 94-13
Whether a city may require disabled firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that they are not engaged in any prohibited employment activities or file copies of their most recent income tax returns
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli Announces Reduction in Employer Contribution Rates for Retirement System
… York State and Local Retirement System (NYSLRS) for both of its systems – the Employees’ Retirement System (ERS) and … for long-term, steady returns helps ensure our state’s pension fund will continue to be one of the nation’s … of return are 11.17% over the past five years, 9.19.% over 10 years, 7.65% over 20 years and 8.96% over 30 years. …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-systemUnified Court System Bulletin No. UCS-274
… Updated Max Effective Dated Amount. Questions Questions about payment processing may be emailed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andCity of Batavia – Business Improvement District (2017M-283)
… for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 … elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283