Search
Retirement System Membership – Special 20- and 25-Year Plans
… working for New York State or any municipal employer in the State, membership in the New York State and Local Police and Fire Retirement … begins. Special Plan Coverage Your plan is listed in your Member Annual Statement, or you can contact us to …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipHolley Central School District – Financial Condition (2013M-342
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans County. The … source of moneys in the debt reserve fund and either use it to pay related debt, if required to do so by statute, or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Wayne Central School District – Financial Management (2012M-229)
… the statutory maximum of 4 percent of the ensuing year’s budget. To make it appear that the fund balance was within … $14 million to the District’s reserves with no documented plan or justification for their excessive funding levels. Key … revenue, expenditure, and fund balance estimates for the annual budget. Discontinue creating fictitious encumbrances …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Medicaid Program – Medicare Part D Clawback Payments
… 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare and Medicaid (“dual-eligibles”). The Department … government to cover part of the cost of prescription drugs for the State’s full-benefit dual-eligible population. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Minetto – Financial Condition (2013M-284)
… on appropriated fund balance as a financing source. As a result, the financial condition of the general, highway and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Addison – Board Oversight (2024M-8)
… Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Westchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… in Nassau County. The District operates four schools with approximately 1,615 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCandor Central School District – School Lunch Operations (2015M-173)
… are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam … operates six schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79North Salem Central School District – Time and Attendance (2016M-209)
… (2016M-209) Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the … operates two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Brighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did not … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 … with District policies, statutory requirements and good business practices. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Clarendon – Justice Court Operations (2013M-362)
… to Court operations. The Court was audited by the New York State Office of Court Administration, which released a report …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Emerging Manager Program
… assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, perform due diligence … common attributes of successful emerging managers based on a survey within the emerging manager community. Our …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerLegal and Regulatory Authority To Do Business
… Compensation Insurance and Disability Benefits Coverage … Online resources for state agencies researching a prospective …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-business