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Railroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programFinal Average Earnings
… calculation — you don’t need to contact us. The new law does not apply to members who retired before the dates above. … receive a retroactive payment from your employer, it could affect your FAE. When we calculate your FAE at retirement, …
https://www.osc.ny.gov/retirement/members/final-average-earningsMembership Milestones for Police & Fire Retirement System (PFRS) Members
… you will receive annual cost-of-living (COLA) increases when you meet eligibility requirements. (Return to Top) Tier … you will receive annual cost-of-living (COLA) increases when you meet eligibility requirements. (Return to Top) Tier … you: Become vested and are entitled to a monthly benefit when you reach the retirement age specified by your plan. …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mOpinion 2006-5
… see, e.g., 1981 Opns St Comp No. 81-42, p 43). 1 With regard to reductions in salaries of elected officials, … grounds, and since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… Local governments and schools often rely on third parties to provide a variety of IT-related services. For your … what format it will be returned and/or whether, when and how it will be destroyed). How shared PII will be protected … provider could, for example, indicate that you will have availability to an application 99.95 percent of the time …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesOverview – Contribution Stabilization Program
… are eligible to amortize. If you are eligible, you can opt into the program now or in the future by submitting a … NYSLRS public employers can participate in the Contribution Stabilization Program for …
https://www.osc.ny.gov/retirement/employers/csp/overviewEstimated Invoice
… invoice in November. Payment will be due by February 1, 2026, or you will have the option to pay a discounted prepayment amount by December 15, 2025. … receive additional service credit for their unused, unpaid sick leave at retirement. Salary, Rate and Regular Plan …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceEDSS - Procurement Record Help
… What information does BOC require for my Procurement Record? … these terms, please see the Glossary of Terms . What is the difference between the Contract Term and Period? The … Letter. Why does it say “New” in the Procurement Record ID? The system says NEW because this part of the Procurement …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpEfficiency of Warehouse Space
… resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the … during our audit scope and a reduction of 434,266 square feet. However, we also found: We could not determine …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceCity of Yonkers – Budget Review (B18-6-6)
… and underestimates the appropriation for personal services. While the District’s proposed staffing reductions … to balance its budget. Revenue estimates for metered water sales and income tax surcharge may not be achievable. … reasonable level. Review the revenue estimates for metered water sales and income tax surcharge, and amend as necessary. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2York Central School District – Lead Testing and Reporting (S9-25-19)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 24 of the 197 (12 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Steuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109