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Town of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway Department (department) leave and properly paid separation … overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Allen – Town Clerk Collections (2024M-120)
… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … and asset tag numbers, officials cannot ensure that asset tags were properly recorded for each device. We reviewed 60 … with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically reconcile the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentEvergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or adequately supported to show they were for a proper … payments being unresolved. The Board of Trustees (Board) and School officials did not develop and adopt a credit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… other, as well as with other law enforcement officials, to protect the public from COVID-19 related internet scams. … District Attorney and Ulster County District Attorney … NY Comptroller DiNapoli announces a joint effort with Ulster …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Electronic Reporting
… NAUPA Upload Complete your annual Report of Abandoned Property in the National Association of Unclaimed Property Administrators (NAUPA) Standard Electronic … accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Agencies Bulletin No. 1349
To provide agency instructions for processing the 2014 CSEA and PEF Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outAdditional Service Credit for Sick Leave (Section 41[j]) – State Correction Officers and Security Hospital Treatment Assistants Plan
… Security Hospital Treatment Asst Plan ERS Tiers 3 5 and 6 Article 14CO Additional Service for Sick Leave Section …
https://www.osc.ny.gov/retirement/publications/1526/additional-service-credit-sick-leave-section-41jCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdfRetirement Online Contact Administrator Authorization Form for State Employers (RS5545)
This form is for State employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5545.pdfRetirement Online Contact Administrator Authorization Form for Local Employers (RS5544)
This form is for local employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5544.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfInflation in the New York City Metropolitan Area, April 2022
During this high inflationary period, increases in the NYC metro area have been less than those nationally and in other large metropolitan areas; nevertheless, price increases appear poised to outstrip earnings growth.
https://www.osc.ny.gov/files/reports/pdf/inflation-nyc-metropolitan-area.pdfSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County (County) Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-county-ldc-2021-196.pdfSelected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… Services (OGS) are now directing all state agencies to submit better reporting of their purchases of New York … state law was changed to encourage state agencies to buy local and track how much the state was spending on food," DiNapoli said. "My …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmers