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2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfOpinion 90-42
… PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) … title 3 of article 11 of the Real Property Tax Law [RPTL], and whether a city housing authority is exempt from paying …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… evaluate procurement options or make benchmark comparisons to ensure they received the lowest prices for electricity and … Recommendation Evaluate procurement options and compare to potential benchmark rates to help ensure the lowest possible prices are procured for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Tier 3 — Accidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 …
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-death-benefit25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 25Year …
https://www.osc.ny.gov/retirement/publications/1841/25-year-retirement-benefitLeaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan information for ERS Tier 36 members under Article 14B Sections 551 552 553 Leaves of Absence
https://www.osc.ny.gov/retirement/publications/1841/leaves-absenceMore About This Retirement Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 About This Retirement Plan …
https://www.osc.ny.gov/retirement/publications/1841/more-about-retirement-planPerformance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/performance-duty-disabilityBorrowing Against Your Contributions – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Borrowing …
https://www.osc.ny.gov/retirement/publications/1525/borrowing-against-your-contributionsAdditional Service Credit Under Article 19 – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 Additional Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/additional-service-credit-under-article-19Contributing Toward Your Retirement – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Contributing …
https://www.osc.ny.gov/retirement/publications/1525/contributing-toward-your-retirementMore About This Retirement Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 About This …
https://www.osc.ny.gov/retirement/publications/1525/more-about-retirement-planWorld Trade Center Presumption – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/world-trade-center-presumptionReceiving Your Benefit and Filing Your Option Election – New Career Plan for ERS Tier 2 Members
… … New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i …
https://www.osc.ny.gov/retirement/publications/1509/receiving-your-benefit-and-filing-your-option-electionIRS Pension Limitation – 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 IRS Pension Limitation
https://www.osc.ny.gov/retirement/publications/1526/irs-pension-limitation