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Credit for Previous Public Employment or Military Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… Correction Officers Security Hospital Treatment Asst Plan for ERS Tiers 1 and 2 Section 89 Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1525/credit-previous-public-employment-or-military-serviceReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… Asst Plan ERS Tiers 3 5 and 6 Article 14CO Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1526/receiving-your-benefit-and-filing-your-option-electionOther Disability Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Other Disability Benefits Sections 506 507
https://www.osc.ny.gov/retirement/publications/1526/other-disability-benefitsWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Development Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January … officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Hudson Valley Community College – Tuition and Fees (2016M-348)
… use a tracking feature to identify changes made within the Enterprise Resource Planning (ERP) system. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Sullivan County – Time and Attendance (2017M-55)
… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited their own punch times in the electronic timekeeping system (ETS). Key …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Batavia – Water and Sewer Operations (2018M-12)
… agreements with neighboring towns, to ensure that revenues cover operating costs. Key Recommendations Prepare budgets …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … approximately $1.6 million. Key Findings The Board did not routinely audit and approve claims prior to payment. From …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… Program The New York City Department of Transportation (DOT) is responsible for the operation and condition of … timing, and maintenance of traffic control devices. DOT is responsible for conducting traffic control studies at intersections with and without traffic signals. DOT receives intersection study requests from various …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followExtended School Day Program
… determine if the State Education Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the … low-performing schools. Key Findings The Department paid SCO $194,320 (or 31 percent of the total reimbursements) …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programTown of Lockport – Asphalt Millings Inventory (2025M-55)
… the millings the Town should have on hand. Update the sale price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt millings … bank deposits, monitoring and updating the average market price of millings, identifying who is authorized and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) … for implementing controls to safeguard fuel from unauthorized use and to ensure fuel inventory and usage is …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Licensing and Monitoring of Proprietary Schools
… monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the … criteria. Within the Department, the Bureau is responsible for overseeing these proprietary schools, including licensing … a Second Language schools – operating in New York State. For both initial (two-year) and renewal (four-year) license …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCity of Troy – Budget Review (B20-5-11)
… projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, … and wage costs in the event that the CBAs are settled in 2021. The City’s proposed budget includes a tax levy of … funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance the budget in the event …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Oversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our initial audit … To determine the extent of implementation as of September 2025 of the six …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfCUNY Bulletin No. CU-473
… Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-473-cuny-executive-compensation-plan-ecp-vacation-exchangeOpinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is within the boundaries of a county sewer district. You state that the county district does not serve all the … of the portion of the town within the district and that a number of town residents within the district are under orders …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Park Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdfPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdf