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State Board of Elections
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/state-board-elections.zipState Authority Contract Manual
The State Authority Contract Manual contains the procedures for State authorities to submit eligible contracts as described in Public Authorities Law (PAL) §287
https://www.osc.ny.gov/files/public-authorities/pdf/contract-submission-manual.pdfComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… that Value did not purchase sufficient amounts of medication from licensed New York State drug wholesalers that …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidCUNY Bulletin No. CU-288
… accordance with the 2003-2007 agreement with the New York State Nurses Association (Bargaining Unit TE) and the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialProject Tracking Systems and Economic Assistance Program Evaluations
… Objective To determine if Empire State Development (ESD) maintains adequate information systems for … of relevant data to effectively manage and report on the economic assistance programs it administers and ensure … responsible for the coordination of the State’s economic development programs. Its mission is to promote a vigorous …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… of Health (Department) made improper payments for claims in violation of federal and State requirements related to … (OPRA) providers who were no longer participating in the Medicaid program. The audit covered the period from … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orInternal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over … financial operations to provide reasonable assurance that State assets and information are appropriately managed and … the health, welfare, and safety of the people of New York State through issuing licenses and permits for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsIRS Pension Limitation – New Career Plan
… 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Career Plan
… 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitationIRS Pension Limitation – Police and Fire Plan
… 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New … and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationAccounts Payable Advisory No. 42
… has identified character limits for information required in the comments field of vouchers relating to the purchase of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/42-vouchers-relating-purchase-landOperational Advisory No. 14
… Subject: Federal Billing Changes Due to Implementation of P2P Guidance: With the implementation of the Procure to Pay (P2P) Initiative, measures have been taken in the Federal draw billing process to ensure that only vouchers that have reached payment date …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/14-federal-billing-changes-due-implementation-p2pCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Section 181-b requires the board of fire commissioners of a fire district with revenues of at least $400,000, to … known as the AFR. The board of fire commissioners is responsible for overseeing the general management and … prepares and files the AFR annually. Gaps or delays in completing annual audits or preparing and filing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Lewis – Records and Reports (2025M-17)
… of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17CUNY Bulletin No. CU-690
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6. Note : The Zip Code criteria only applies to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that … Because there is no information on the lead levels of the 178 water outlets not sampled for testing, we were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18