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Examination of Outstanding Premiums
… the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount … to offset State payments to recover outstanding debt. In May 2015, we recommended NYSIF participate in SWOP as a means to recover outstanding premium. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… before January 1, 2001 were given a choice between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and meet the … 6 members under Sections 375h and 375i Tier 2 3 5 and 6 Death Benefits …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsPerformance of Duty Disability – New Career Plan
… benefit, you must file an application for a performance of duty disability retirement benefit within one year following … annuity based on those contributions. The performance of duty disability benefit is not reduced by any Workers’ … of attorney may file your application for performance of duty disability retirement. The application must be filed …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityUnified Court System Bulletin No. UCS-122
… is not available for this deduction. Questions To obtain authorization forms or information about eligibility, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… Op Atty Gen 81), the Attorney General of the State of New York concluded that agencies and departments of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsOrdinary Disability (Section 362) – New Career Plan
… authorized with your power of attorney may file your application for ordinary disability retirement benefits. … benefits may be submitted simultaneously. However, your application for ordinary disability retirement must be …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Audits of State Agencies and Public Authorities Six-Year Listing October 1, 2019 – September 30, 2025
This listing includes all final audit reports related to State agency and public authority operations issued during the six-year period from October 1, 2019 through September 30, 2025 and is a companion to the 2024 – 2025 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/six-year-listing-2019-2025.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfRecent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-70VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit … for Capital Appropriations or bond fund reimbursable Loans or Advances from the Local Aid fund. Establishing an … Unit in order for the segregation to be made available for payment. The ALR may be assigned one of three “Loan Statuses” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOversight of Construction Management Contracts
… with private firms to serve as the construction manager (term contracts). Parks currently has ten active CM term contracts with private firms that total approximately … Parks has generally established controls to ensure CM term contractors are meeting contract terms and requirements. …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsOpinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether pursuant to section 122b of the General Municipal Law the town may contract with an ambulance service to provide …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Facility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are effectively … to operate while corrections are made or alternative means of compliance are achieved. Key Findings We found the … communications efforts, were lacking and led to a backlog of at least 179 unprocessed waiver requests at the time of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Opinion 90-32
… LAW, §§81(1), 220(3): A town resolution authorizing the issuance of bonds for the construction of improvements … if the salt storage shed were to be financed by the issuance of bonds. Highway Law, §142(4) provides that a town … for bond resolutions authorizing the issuance of bonds "[f]or the payment of judgments, or compromised or settled …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199