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Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … requires a different process. These officials who begin a new or subsequent term of office after January 1, 2016, are … an ROA if: They are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaVillage of Dering Harbor – Payroll (2020M-78)
… Board did not require formal, written employment contracts to document terms of employment, job descriptions and … and employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The Board approved reimbursements to employees for medical benefits claims without ensuring …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Alternate Contribution Stabilization Program
… Overview Legislation enacted as part of the State budget (Chapter 57, Part BB, Laws of 2013) … increase or they may have to make an additional graded payment as rates decrease. Employers who wished to … payment, and you would not be able to amortize your annual pension contribution. If you have a reserve fund balance …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programDepartment of Health (Department) Examination of Travel Expenses
… Purpose The objective of our examination was to determine if the travel expenses … claimed by a Department employee during the period of February 23, 2012 through December 31, 2017 were … Background State employees are eligible for reimbursement of actual, reasonable, necessary expenses for official …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesConflicts of Interest of Municipal Officers and Employees
… on any action by the agency with respect to these matters. Fees based upon the reasonable value of the services …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOversight of Persons Convicted of Driving While Intoxicated
… Driving While Intoxicated. Significant emphasis was placed on the Office’s administration of the Ignition Interlock … the allowable level preset into the IID (.025 in New York State), the IID will send an alert to the device manufacturer … A grant contract between the Office and the New York State Department of Criminal Justice Services (DCJS), the New …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedMatter of Merton Simpson v. Department of Civil Service
… Current or former New York State employees who are African-American or Hispanic …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedOversight of Contract Expenditures of Bowery Residents’ Committee
To determine whether the New York City Department of Homeless Services DHS is effectively monitoring its contract with the Bowery Residents Committee BRC to ensure reported costs are allowable supported and program related
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal income tax collections, … and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any federal funding …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksTown of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… Traffic Controls (Report 2018-N-6 ). About the Program The New York City Department of Transportation (DOT) is responsible … the New York City Police Department, and the New York State Department of Transportation. Midtown in Motion (MiM), …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… for ERS Tier 2 members under Sections 75d and 75e Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1507/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… for ERS Tier 1 members under Sections 75d and 75e Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1502/leaves-absenceCost-of-Living Adjustment – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1500/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan for ERS Tier 2 Members
… … Basic Plan information for ERS Tier 2 members under Sections 70a …
https://www.osc.ny.gov/retirement/publications/1505/cost-living-adjustmentService Credit for Tiers 2 through 6
… you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn service credit … can see your total estimated service credit in Retirement Online . Sign in to your account and scroll down to the ‘My … We will automatically notify your employer to take payroll deductions until the amount is paid. If you have …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103