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Stay Informed – Special 20- and 25-Year Plans

… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase service credit and apply for retirement. Review your Member Annual Statement …

https://www.osc.ny.gov/retirement/publications/1517/stay-informed

Your Membership Tier – Special 20- and 25-Year Plans

… January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, depending on their retirement plan election. …

https://www.osc.ny.gov/retirement/publications/1517/your-membership-tier

Pension Payment Option Descriptions

… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance (Option … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …

https://www.osc.ny.gov/retirement/members/pension-payment-option-descriptions

Newstead Fire Company –Internal Controls (2014M-92)

… services and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the 2013 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92

Wyandanch Union Free School District - Budget Review (B19-7-1)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … in the $68.8 million adopted 2017-18 budget were not reasonable. The District’s audited financial statements … $9 million in real property taxes. Key Recommendations Pay careful attention to State aid estimates and other …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1

New York Psychiatric Center – Controls Over State Resources (Follow-Up)

… recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State Resources (Report 2008-S-145). Background The New York State Psychiatric Institute (Institute), established …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-follow

Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)

… five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key Findings Disbursements …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316

Newark School District Public Library – Board Oversight (2014M-54)

… to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … payroll vendor to access the Library’s bank account. … Newark School District Public Library Board …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors

… has withdrawn its shareholder proposal at The Priceline Group Inc. after the company agreed to formally include … has withdrawn its shareholder proposal at The Priceline Group Inc after the company agreed to formally include gender …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directors

Town of Barrington – Financial Management (2017M-103)

… Board hired an accounting firm to perform bookkeeping and payroll duties without a written contract or proper oversight …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and … additional controls should be considered. The policy does not define how many credit card accounts may be established, … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

Frankfort-Schuyler Central School District – Financial Management (2016M-226)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … financial plan, which would allow District officials to identify developing revenue and expenditure trends, set … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226

CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service

… prescription drug program averaged almost $3.3 billion per year. In accordance with the contracts, CVS Caremark was …

https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civil

Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)

… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19

XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures

… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year … State to perform certain payee notification requirements for checks that have gone uncashed for one year or more. OSC performs outreach for refund …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment

Receiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan

… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …

https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan

… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, … (unless notified otherwise, as in the case of disability retirement) before the first day of the month following your …

https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-election