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Applying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Correction Officers Security Hospital Treatment Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Applying for Previous or Military Service …
https://www.osc.ny.gov/retirement/publications/1526/applying-previous-or-military-service-creditReceiving Your Benefit and Filing Your Option Election – State University Police Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-electionMember Contributions
… Wage or Actual Earnings Contribution Rate $45,000 or less 3.00% $45,000.01 to $55,000 3.50% $55,000.01 to $75,000 4.50% … requiring an employer to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new … report that includes earnings for April). Failure to Act Results in Serious Repercussions for Your Employees If a …
https://www.osc.ny.gov/retirement/employers/member-contributionsOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Monitoring the Green Innovation Grant Program
… monitoring projects awarded under the Green Innovation Grant Program (GIGP), and if grant recipients are substantively completing projects per … green roofs, permeable pavements, and cisterns. In their grant application, grantees describe how they plan to … monitoring projects awarded under the Green Innovation Grant Program and …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programSchenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… the portion of total fund balance that is not restricted for a particular purpose. Maintaining a reasonable level of … in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund and $1.3 million for the highway fund). Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Town of Bethlehem – Information Technology (2025M-25)
… Program Town employees and officials use the IT systems for Internet access, email, receiving online payments and to … such as financial and personnel records and evidence files for the Police Department. The Town’s Management of … Senior Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Cincinnatus Fire District – Board Oversight (2025M-77)
… Objective Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) properly safeguard financial resources? Audit Period … budget. Understanding the Audit Area A fire district board is responsible for providing proper oversight of a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … can benefit taxpayers. During the audit period, the District had funds on deposit at one financial institution in … Did Beekmantown Fire District No 1 District officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Rhinebeck – Claims Auditing (2025M-147)
… audit of claims before directing the treasurer to pay them. The Village’s 2024-25 budgeted appropriations … totaling $1,406 without obtaining quotes in accordance with the Village’s Board-adopted procurement policy. 50 … totaling $5,343 without adequate supporting documentation (i.e., original, itemized invoices and/or receipts) indicating …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Overview – What Every Employer Should Know
… that will best serve our common interests. We hope this web presentation furthers that goal. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/partnership/overviewOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Medicaid Program Oversight of Managed LongTerm Care Member Eligibility Report 2020S52
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followLow-Income Housing Trust Fund Program (Follow-Up)
… determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit … Established as a public benefit corporation in 1985 under Section 45-a of the Private Housing Finance Law, the Housing … Program Requests for Proposals. According to an HCR report, for 2014 through 2018, Program awards totaled …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followContinuity of Operations Planning (Follow-Up)
… of the two recommendations made in our initial audit report, Division of Homeland Security and Emergency Services: Continuity of Operations Planning (Report 2017-S-33 ). About the Program The Division of … wide range of emergencies and disasters. Our initial audit report, issued on March 21, 2018, examined the adequacy of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followOpinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is within the boundaries of a county sewer district. You state that the county district does not serve all the … of the portion of the town within the district and that a number of town residents within the district are under orders …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Operational Advisory No. 7
… address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateEast Meadow Public Library – Claims Auditing (2017M-275)
… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… Department of Health (Department) made improper payments for claims in violation of federal and State requirements … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2021, New York’s … professionals providing services through the Medicaid fee-for-service program to be enrolled as participating providers …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-or