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Access to Preschool Special Education Services
… To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesMetropolitan Transportation Authority: East Side Access Cost Overruns - March 2013
The MTA is constructing one of the largest and most complex public works projects in the country, East Side Access (ESA).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2013.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members (RS6419-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate one beneficiary.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6419-a.pdfXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… some cases, a traveler may be entitled to only a portion of the NYS M&IE per diem rate. In these cases, the traveler may be reimbursed up to 80 percent of the total M&IE per diem rate for eligible dinners or up to 20 percent of the total M&IE per diem rate for eligible breakfasts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownDiNapoli Releases Analysis of Enacted State Budget
… projections are not yet available from the Division of the Budget (DOB), preliminary projections indicate … 2025-26 is projected to total $254 billion, an increase of $12.5 billion from $241.5 billion in SFY 2024-25. State … is expected to grow 9.3%, continuing a recent trend of significant growth. Between SFY 2019-20 and SFY 2024-2025, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… Retirement Fund (Fund) will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil … bonds and actively managed public equity holdings in eight integrated oil and gas companies that it has determined … Retirement Fund Fund will restrict its investments in eight integrated oil and gas companies including Exxon Mobil …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… sprayers, nursing beds and other assets) with combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory … than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedSeneca County – Water and Sewer Operations (2017M-4)
… sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. … Prepare a cost analysis to calculate the necessary sewer rates to be billed. …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Employee Qualifications, Hiring, and Promotions
… who were hired and promoted had undergone drug/alcohol screening (71) and medical examinations (24) required for …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsHiring Public Retirees – When Employees Retire
… without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are … age 65. Section 212 (RSSL) Under Section 212, there is a calendar-year limit on a service retiree’s earnings from … and: The retiree’s date of membership is on or after July 26, 1995, the Section 212 limit applies to earnings …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesEligibility Requirements – World Trade Center Presumption
… To be eligible for this presumption, you must have been … Hudson River and Canal Street bearing east on Canal Street to Pike Street, continuing south on Pike Street to the East River and extending to the lower tip of … Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and … the Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial … 1 the Board could not operate the Company in accordance with its Certificate. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Oversight of Obesity and Diabetes Prevention Programs (Follow-Up) (2019-F-43) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f43-response.pdfLocal Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… Corporation is either late or not reporting on the results of economic development programs," DiNapoli said. "We … with appropriations during the period totaling over $500 million were not reported on at all. For the reports ESD … subject to employment stipulations and funded with $234.8 million from various state investment sources. ESD reported …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate … through October 1, 2014. Background With the enactment of the federal Patient Protection and Affordable Care Act in … To determine if the Department of Healths New York State of Health system has adequate …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a … Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsiblePurchasing and Procurement Practices
… New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit covered the period from January … the New York Racing Association Inc NYRA procured goods and services competitively and in accordance with its …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practices