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DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… certain outstanding bonds generating $112.4 million in debt service savings to the state on a net present value … and other purposes. “Thanks to strong investor interest in our bonds and a low-interest rate environment, taxpayers … the sales were for $211.4 million of bonds maturing in 2020 through 2024 (Bidding Group 1), $316.7 million of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special … services to 18 children from nine school districts located in Washington and Essex counties Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualCVS Health – Temporary Holding Account Rebate Revenue
… 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. During …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85National Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data. Our audit covered the period from March … 2020 through January 2024. About the Program The Office of Temporary and Disability Assistance (OTDA) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityTown of Alden – Town Supervisor (2024M-105)
… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Contact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government … Delaware, Otsego, Schoharie, Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityMember & Retiree E-News Archive — 2025
… Sign up to make sure you receive the latest Retirement System member and retiree news. … Available: NYC Office Retirees Retiree Earnings Limit for School Employees Annual COLA Increase Coming Soon … Visit NYSLRS at the New York State Fair Members Preparing for Retirement Applying for Retirement Retirees Direct …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Opinion 95-25
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of … section 54-a of the State Finance Law to payments provided in the aid to localities budget) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-25New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… reported more than 32,000 violent and disruptive incidents in the 2017-18 school year (SY), including assaults, bomb … serve 1.1 million students, or 40 percent of all students in the state, reported 17,991 incidents, or 56 percent of the … had underreported and misclassified similar types of data in the past, the city’s rate of 16.8 incidents per thousand …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearDiNapoli Finds Schools Falling Short on Emergency Planning
… emergency situations like shootings, according to an audit of safety planning at 19 schools released today by New York … emergency situations like shootings according to an audit of safety planning at 19 schools released today by New York …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 to about 384,000 between 2010 and 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report , Noise in New … Noise complaints to New York Citys 311 system rose from approximately 200000 to about 384000 between 2010 and …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the … Maintenance Fund, the principal of which is to be held in trust for future maintenance and preservation. Cemeteries … has issued two online manuals to assist cemeteries in meeting these and other requirements. The Division’s …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 98-2
… and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting … 176-a(1): The board of fire commissioners may adopt a rule or regulation limiting, controlling or prohibiting the use of …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Controls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles that were removed from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current certification of the existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member … you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDeath Benefits
… or beneficiaries. Your beneficiary information is listed in your Retirement Online account and on your Member Annual … For more information, read Getting Your Affairs in Order and A Guide for Survivors . If you are retired, … you have at least one year of service credit and die while in active service, and your death is not the result of an …
https://www.osc.ny.gov/retirement/members/death-benefits