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IX.12.O Refunds – IX. Federal Grants
… percentage of all refund transactions executed by the State where such amounts are $50,000 (gross value) or more. … is determined based on refund transactions recorded by the State and summarized by federal program to identify those … must be returned to the U.S. Treasury, but since the grant records have been closed, a Refund of Appropriation should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsElmira City School District – Capital Projects (2025M-21)
… to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Midway Fire District – Claims Auditing (2025M-143)
… unnecessary charges including potentially inappropriate gift cards; or were not audited and approved by the entire … review of the District’s claims: Potentially inappropriate gift card purchases totaling $2,000 were made. Sales tax … claims audit process. District officials generally agreed with our recommendations and have initiated corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Holley Central School District – Building Access (S9-26-4)
… building access accounts and devices? Audit Period July 1, 2024 – November 30, 2025 We extended our audit period to … and maintain a safe and secure environment for students, teachers, staff and visitors. The District uses a building … or function but not assigned to a specific individual (e.g., vendors or first responders). …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/holley-central-school-district-building-access-s9-26-4Broadalbin-Perth Central School District – Building Access (S9-26-5)
… building access accounts and devices? Audit Period July 1, 2024 – November 30, 2025 We extended our audit period to … and maintain a safe and secure environment for students, teachers, staff and visitors. The District uses a building … or function but not assigned to a specific individual (e.g., vendors or first responders). …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/07/broadalbin-perth-central-school-district-building-access-s9-26-5Niskayuna Central School District – Building Access (S9-26-11)
… building access accounts and devices? Audit Period July 1, 2024 – November 30, 2025 We extended our audit period to … and maintain a safe and secure environment for students, teachers, staff and visitors. The District utilizes a … or function but not assigned to a specific individual (e.g., vendors or first responders). …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/07/niskayuna-central-school-district-building-access-s9-26-11Village of Lacona – Cybersecurity (2026M-23)
… (IT) assets from cybersecurity threats? Audit Period June 1, 2024 – October 3, 2025 Understanding the Audit Area … personal, private or sensitive information (PPSI); 1 reduce the risk of cyber incidents and financial losses; … and cybersecurity awareness training, the Village is at an increased risk of a successful cyberattack. Cyberattack …
https://www.osc.ny.gov/local-government/audits/village/2026/08/07/village-lacona-cybersecurity-2026m-23East Rochester Union Free School District – Building Access (S9-26-19)
… report – pdf] Audit Objective Did East Rochester Union Free School District (District) officials properly manage and … Did East Rochester Union Free School District District officials properly manage and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/14/east-rochester-union-free-school-district-building-access-s9-26-19Ischua Fire District – Claims Auditing and Annual Financial Reports (2026M-47)
… that a careful review of claims will occur prior to public funds being disbursed. Because it is the board of fire … and that errors, irregularities, or misuse of District funds could go undetected and uncorrected. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/08/14/ischua-fire-district-claims-auditing-and-annual-financial-reports-2026m-47Groton Central School District – Building Access (S9-26-15)
… 13, 2026, to review access activity logs. Understanding the Audit Area Building access controls are essential for … to current employees and 20 issued to non-employees, of which eight are shared devices. 1 Each of the District’s two school buildings has a single public …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/21/groton-central-school-district-building-access-s9-26-15Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… Eric T. Schneiderman today announced the sentencing of the remaining three defendants in an elaborate bid-rigging … and connected companies, resulting in the restraint of competition. The defendants profited from this scheme and defrauded the taxpayers of Monroe County. “As our audit and investigation revealed, …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarOpinion 88-35
… evaluation of the responses to the RFP, using a scoring sheet to evaluate the vendors, and the city would choose the … Whether using a score sheet may be used to purchase software in lieu of advertising …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 96-20
… LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant to … a village police department which was established in 1970 by a resolution of the village board adopted pursuant to … it is our opinion that a police department established in 1970 by a resolution of the village board adopted pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-20XII.8.E Payment Assignments – XII. Expenditures
… an individual or entity other than the original contract holder. Payment assignments are commonly due to financing … an individual or entity other than the original contract holder …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsRetiring Before Age 62 – New Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown … of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 … 6 members under Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Contributing Toward Your Retirement – New Career Plan
… annuity when you retire. Annual Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementBorrowing Against Your Contributions – New Career Plan
… if: The loan amount exceeds federal limits (federal tax information is available on the loan application). You have a … that gives you secure access to your retirement account information. It is the fastest, most convenient way to apply … in the Albany, NY area) and connect with our automated information line. Once you access the loan menu, you can …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsStay Informed – New Career Plan
… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedTuition Assistance Program – LIM College
… certifying students for State financial aid. Background TAP is the largest student grant program administered by the … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did … to help ensure that they fully credit student accounts for TAP awards within the required time frames. The State …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeNYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdf