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What Tier Are You In?
… to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' There are six tiers in the Employees’ … 31, 2012 Tier 6 April 1, 2012 or after There are no Tier 4 New York State correction officers. Those who joined July 27, …
https://www.osc.ny.gov/retirement/members/what-tier-are-youCohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfAdirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdfWesthill Central School District – Information Technology (2021M-32)
Determine whether Westhill Central School District (District) officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhill-central-2021-32.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfState Agencies Bulletin No. 1421
… for employee Direct Deposit Returns and Reversals during the upcoming SFS blackout periods. Affected Employees … Deposit is reversed due to an overpayment Background The Statewide Financial System will be unavailable for use … the checks will not be available to process a Report of Check Returned for Refund or Exchange ( AC-230 ) until …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1421-direct-deposit-returns-and-reversals-during-statewide-financial-systemDiNapoli: Cyberattack Complaints in New York Rise 53%
… York Local Government and School Cybersecurity: A Cyber Profile … Cyberattack complaints in New York state increased …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentUtica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … worked offsite without certainty as to the work performed. Manual adjustments for fingerprint time clock system entries … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175SUNY Bulletin No. SU-55
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … Employees in Bargaining Unit 28 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… complete report – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board … paid in accordance with written agreements. Key Findings The Board entered into written staff services agreements … administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1DiNapoli Proposes More Transparency for Fire Protection Costs
… DiNapoli today proposed changes to the process for local communities that contract out their fire protection services … with any town, village or fire district. "Many communities rely on the efforts of volunteer fire fighters to … to help New Yorkers learn about the different ways that communities offer fire protection services to residents. New …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsState Agencies Bulletin No. 1734
… deposit account change or closure during the SFS black out period, ensure the employee’s Direct Deposit Table in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… monitoring system creates an overall fiscal stress score which classifies whether a municipality is in … a stress designation. However, the city did improve its score from the prior year and moved out of the “moderate … for the 2015 fiscal year and could not be issued a score. The cities of Long Beach and Utica improved their …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesComptroller DiNapoli Releases State Audits
… claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to … the initial report. Metropolitan Transportation Authority (MTA): Headquarters and Capital Construction Travel and Entertainment Expenses (2013-S-47) Auditors found MTA Headquarters and MTA Capital Construction have …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this information to continue … year-end fund balance, short-term borrowing and patterns of operating deficits, the monitoring system creates an … to fiscal stress” or has “no designation.” The cities of Yonkers and Long Beach were both found to be in “moderate …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, and disseminated to appropriate District personnel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/royalton-hartland-2021-4.pdfLocal Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9)
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9.pdf