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Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has … State assets are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through September 16, 2019. About … To determine whether the Division of Military and Naval Affairs DMNA has adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOtsego County – Court and Trust Funds (2025-C&T-4)
… he should have turned over to the State Comptroller as abandoned property. Before our review began, the Treasurer corresponded … in July 2025 for guidance on the appropriate handling of abandoned property. By the end of our review, the Treasurer …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… During 2012, the County purchased over 2,100 prescription medications for inmates from a local pharmacy. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Hamburg Central School District – Capital Project (2014M-129)
… found that the District purchased projectors for science classrooms totaling $63,040 without competitively bidding, as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129State Agencies Bulletin No. 1839
… instructions for processing the 2020 Institution Teacher Summer Session Payments and to inform agencies of new … or designated Management or Confidential in BU06 who work Summer Session in 2020 are affected. Background Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… enacted under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … enacted under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance … to generate your document as a Portable Document Format (PDF). Please note, additional information — such as the … your specific browser, go to Activate JavaScript . Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Philipstown – Financial Management (2024M-100)
… operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation … Specifically, the Board did not: Appropriately budget for GLWD operations. For example, although the Town had a GLWD water fund and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Allegany – Vehicle Fuel (2012M-308)
… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … each department’s budget, which is not equitable because all the departments do not use the same type and degree of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Division of Housing and Community Renewal Bulletin No. DH-22
… of Housing and Community Renewal. Effective Date(s) The new provisions are effective April 1, 2004. Payments may be … paychecks dated 11/15/06. Contract Provisions Under the new provisions of Chapter 111 of the Laws of 2006, the … eligible to receive earlier effective dates based on the new provisions. The agency must submit a Pay Request using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… important roles with Lehman Brothers/Barclays Capital and JPMorgan. Titarchuk graduated Summa Cum Laude from Yale …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerOversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? … Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to review Annual …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Driver Responsibility Assessment Program
… drug-related traffic violations or who refuse a chemical test. The Law also mandates a fee of $100 per year for the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programEarnings Limits – Enhanced Reporting
… April 1, 1996 The Internal Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension … The New York State Retirement and Social Security Law limits the earnings used in the calculation of pension … take contributions from member earnings that exceed annual limits However earnings that exceed the limit should still be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsAccidental Disability – State University Police Plan
… perform your job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disabilityOpinion 89-24
… CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers … state teachers association); (school board member owning college entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Village of Suffern – Budget Review (B18-6-4)
… budget. The Village budgeted $4.2 million in water meter and sewer revenue. However, based on collections of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4