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Oversight of Passenger Safety
… Developmental Disabilities Services Offices (DDSOs): Metro NY (Bronx and Manhattan), Brooklyn, Bernard M. Fineson … suspended. We identified seven employees who continued to drive OPWDD vehicles assigned to transport clients, despite … process to ensure employees with suspended licenses do not drive OPWDD vehicles. Ensure recall repairs are done timely …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act … of the State of New York (FASNY). FFI is generated from a tax imposed on the premiums of fire insurance policies … in the State. The insurer will collect and remit the tax money generally to NYS Department of Financial Services …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5County of Oneida – County Clerk (2025M-110)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Farmland Protection Program
… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 through … land in the nation forms the foundation of New York State’s farm economy. According to the American Farmland … impact and support approximately 160,000 jobs in the State. Farms play a vital role in the State’s economy and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… to fully and accurately accumulate State costs related to site investigation and remediation, bill for and collect … responsible for the Inactive Hazardous Waste Disposal Site Program (Program), also known as the State Superfund … of possible responsible parties, and remediation of the site. Responsible parties are legally responsible for site …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… Integrity. "Arkady Goldin billed Medicaid millions for cancer medications he never dispensed," State Comptroller … cancer prescriptions from NUMC to Value, Goldin paid the hospital employee a monthly cash referral fee and provided … Olga Sunitsky, under the supervision of MFCU NYC Regional Chief Auditor Thomasina Smith. Investigative …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidApplying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO …
https://www.osc.ny.gov/retirement/publications/1526/applying-benefitsAccidental Death Benefit – 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 Accidental Death Benefit
https://www.osc.ny.gov/retirement/publications/1526/accidental-death-benefitOrdinary Death Benefit – 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 Ordinary Death Benefit
https://www.osc.ny.gov/retirement/publications/1526/ordinary-death-benefitIRS 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-limitationLeaves of Absence – State Correction Officers and Security Hospital Treatment Assistants Plan
… ERS Tier 3 5 and 6 members under Article 14CO Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1526/leaves-absenceEnding Your Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Ending …
https://www.osc.ny.gov/retirement/publications/1526/ending-your-membershipRetirement System Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Retirement …
https://www.osc.ny.gov/retirement/publications/1526/retirement-system-membershipVested Retirement Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Vested …
https://www.osc.ny.gov/retirement/publications/1526/vested-retirement-benefitHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… made. However, to help promote transparency, anticipated funds to be placed in reserves should be included in the … would be used or replenished. By transferring the surplus funds into the reserves, officials also reduced the surplus … to make it appear the District was not retaining more funds than statutorily permitted. The District consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … projects were granted sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit … and use tax exemptions within the authorized amounts. Three of the seven projects that were approved and granted …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mChallenging a Determination – Forest Rangers Plan
… and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you … to the Hearing Administration Bureau within four months of the determination. We will send you an acknowledgment letter and an explanation of the hearing process when we receive your written request. …
https://www.osc.ny.gov/retirement/publications/1864/challenging-determinationTier Status – Forest Rangers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Tier Status …
https://www.osc.ny.gov/retirement/publications/1864/tier-statusTuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-college2013 Year End Report
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … by the Special Funds Conservation Committee (SFCC), a private concern established under the Law. Payments from … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report