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Retirement Online Contact Administrator Authorization Form for Local Employers (RS5544)
This form is for local employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5544.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfMachias Fire District – Financial Operations (2026M-14)
… 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed asset records, and … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is … and fire district residents, and protecting public funds from misuse. The District’s budgeted appropriations for 2023, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… a result, the adjusted bank balance exceeded the recorded cash by $3,394. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Contact NYSLRS
… Answers to common questions and contact information for the New York State and Local …
https://www.osc.ny.gov/retirement/contact-usDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… I send my congratulations to Melissa Mark-Viverito on her selection as Speaker of the New York City Council. Melissa will be a … advocate for all New York City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito … I send my congratulations to Melissa MarkViverito on her selection as Speaker of the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… we can address many of the concerns raised in audits by my office over the years. Equally important, these new …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentFinancial Literacy
… empowers New Yorkers with skills knowledge and education to make informed decisions with their money …
https://www.osc.ny.gov/financial-literacyEmployer Graded Rate Contribution Calculation
… rate when amortizing a portion of their contributions to the retirement system. Memo Bill Text Status … rate when amortizing a portion of their contributions to the retirement system …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationAssessment and Collection of Selected Fees and Penalties
… of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period … Key Findings The Department does not assess and collect all required fees and fines. In total, the Department did not … Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesManagement of Cash and Investments
… portfolio. However, improvements are needed to provide the best assurances that cash and investments are optimally …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, … billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityMedicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for … whether the Department of Health Department overpaid the Medicare Part D prescription drug phaseddown state …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments