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State Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Civil Service Employees Association (CSEA), District Council 37 (DC 37) and State University Construction Fund … on the LLS and the LGS eligibility listing and report as meeting the eligibility criteria for both payments effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesRepaying Your NYSLRS Loan after Retirement
… — Member page for information about taking a NYSLRS loan. How Much Do I Need to pay? If you retired with an outstanding … apply to pension payments going forward after your loan is paid in full. It may take some time to process your loan …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementCenter Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Management of the Student-School Matching Algorithm
… Objective To determine whether New York City Public Schools (NYCPS) … public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC … students over others. Priorities vary and can be based on where a student lives, whether the student met the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmTown of Oxford – Financial Condition (2024M-135)
… Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and … delayed filing of AFRs. Audit Summary The Board did not receive complete and accurate financial records and reports … such as fund balance levels or other balance sheet details. As a result, the general fund, town-wide (general …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Asylum Seeker Spending Report
… has created this tool to document State and City emergency spending related to people seeking asylum. The … for emergency spending related to people seeking asylum in the United States. Emergency spending for asylum seekers totaled $1.68 billion through June 30, 2025. Figure 1 – State Spending …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, … for receiving, disbursing and retaining custody of Town money; maintaining complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… educational material; purchase DOCCS-approved music, videos, e-books, and other media; and communicate with family …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followOverview – Governmental Accounting Standards Board
… nonprofit, non-governmental regulatory body charged with setting accounting and financial reporting standards for … 9/25 … The Governmental Accounting Standards Board GASB setting accounting and financial reporting standards for …
https://www.osc.ny.gov/retirement/employers/gasb/overviewTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently invested in Ambrell through … New York State Common Retirement Fund is the third largest public pension plan in the United States with more than one …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundTown of Grafton – Audit Follow-Up (2013M-113-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in … neither was implemented. … The purpose of our review was to assess the Towns progress as of March 29 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber … paid Joia Pharmacy, Inc. (Joia) more than $7.7 million for 50,060 claims on behalf of 706 Medicaid recipients. One … pertaining to the Doctor’s prescribing activity for the period January 1, 2013 through June 30, 2016. Our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… consumers of motor vehicle repairs. The Vehicle and Traffic Law outlines the Department’s responsibilities for … it regulates. Where facilities are found to be in violation of laws, rules, or regulations, the Department must …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in … were not implemented. … The purpose of our review was to assess the Towns progress as of July 11 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… report, Criminal History Background Checks of Unlicensed Health Care Employees (Report 2016-S-65 ). Background Our … effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOversight of Certified Homeless Shelter Food Services
… and Mental Hygiene (DOHMH) are adequately monitoring the food services at certified homeless shelters in New York … the meals served meet State regulations and New York City Food Standards. Our audit covered the period from January 1, … a daily basis. To this end, some shelters cook their own food on site while others have their food catered. Regardless …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 … with end stage renal disease (ESRD) who were eligible for, but not enrolled in Medicare. Medicaid recipients with … recipients about their entitlement to Medicare and helped them enroll, the Medicaid program could have saved as much as …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… of Health and Safety Requirements (Report 2016-S-10 ). Background The Universal Pre-Kindergarten (UPK) program … and safety. Instead, the Department relied on the school district operating the UPK program, or the Office of Children … Monitoring of Health and Safety Requirements ( 2016-S-10 ) … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 recommendations made in … totaling about $3.4 million due to enrollments of deceased individuals and continued coverage for individuals …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-follow