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Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23) 30-day response
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23)
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfTransforming Into Construction and Development (2023-S-49) 180-Day Response
To determine whether the reorganization of MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels for customers, process efficiencies, and cost reductions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s49-response.pdfPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel Security Role) how to report retirees using the Post-Retirement Reporting page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfYour Membership Tier – State Police Plan
… a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … covered by the State Police retirement plan, who joined from July 1, 2009 through January 8, 2010, are covered by … 31, 2015, there are no active Tier 1 members remaining in this plan. There is no Tier 4 in PFRS. …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierCentereach Fire District – Procurement (2016M-342)
… a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Rockland County Community College - Employee Benefits (2020M-5)
… report - pdf] Audit Objective Determine whether the College can obtain cost savings by reducing the costs of employee benefits. Key Findings The College overpaid $4.6 million to the County for health … in order to verify the accuracy of the County calculation. College officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Accounts Payable Advisory No. 35
… Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… extent feasible, separation of online data entry of claims from claim certification functions; and Security over authorized access to agency-controlled systems in the form of operator identification and passwords. Voucher … Imaged documents contain accurate and legible information from the original documentation. Documents with multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processOpinion 89-35
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … accounts, preventing funds or appropriation accounts from being overdrawn and, with the counter-signature of the … or ordinance, may transfer certain powers and duties from the supervisor to the comptroller, section 124 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining … Section 2103(4), however, does not prohibit a person from serving on the board of education of one school district … section 2103(4) does not prohibit a school board member from holding a position in a teachers association. Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Encourages New Yorkers to Save for College
… to the Federal Reserve Bank of New York's latest figures from 2015, the nationwide average student loan balance is … at the same time. We have one of the lowest cost programs in the country and enrollment is quick and easy." New York's … in the program can contribute and deduct up to $5,000 from their New York State taxable income. Married couples …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… 2013, Kids-Centric reported approximately $14.2 million in reimbursable costs for the audited program. Our audit … alcohol; and $36,812 in costs that were already reimbursed from federal IDEA grants. Key Recommendations To SED: Review the recommended disallowances resulting from this audit and make the appropriate adjustments to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualSelected Wage Investigation Procedures
… assist the unemployed, and connect job seekers to jobs. In fulfilling these responsibilities, the Department’s … and individuals with disabilities. Division investigators from 12 District Offices examine complaints and any other … Offices between April 1, 2016 and November 29, 2019 (50 from each office). For 69 of the 150 cases (46 percent), …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresOpinion 2002-4
… subject to voter approval and other applicable laws and regulations, including any permit requirements. The town must … a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Accounts Payable Advisory No. 39
… Land Guidance Effective August 1, 2014, payments resulting from an eminent domain judgment or an Eminent Domain … originating Business Unit. The voucher must be processed in SFS using the Unique Coding for the Purchase of Land and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported and properly approved. The former supervisor received 13 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0