OSIP Audit Unit

The OSIP Audit Unit is responsible for conducting mandated triennial claims audits of all active self-insurers in California, performing special and revocation audits, and completing special procedures as directed.

The Audit Unit is geographically structured into North and South audit teams. Each team is lead by an audit supervisor and consists of six (6) auditors.

This page is designed to provide an overview of the audit process, answer many of the questions that self-insurers and their third party administrators (TPA) may have about audits and what to expect, and to provide additional resources to assist in obtaining further answers to specific questions, and contact information to express concerns or compliments of the audit staff and audit process.


Top Ten Audit Issues
Top Ten provides quick reference to common audit issues and helps in preparing for a fast and clean audit.

Overview of the Audit Process
Provides and overview of the audit process and offers a ‘what to expect’ during the audit.

Preparing for an Audit
A guide to assist in preparing for an OSIP audit. 

What Does the Auditor Look For
What are the items the audit will typically be looking for and ask you to provide.

FAQs – Frequently Asked Questions
Answers to the most commonly asked questions about OSIP Audits.

Audit Rules and Guides
Regulations and rules pertaining to audits.

Audit Methodology and Random Selection
A description of the audit methodology and how the random selection process works.

Audit Unit Findings and Performance
Audit results and findings from past audits.

Contact US – Questions, Compliments and Complaints
Getting specific answers to questions, offering compliments or making complaints.


  • Life tables for men and women: United States 2021
    NOTE: These tables are to be used by qualified administrators when estimating future liabilities in 2024 and will be utilized by OSIP in 2025 to determine if the figures provided on the 2024 Annual Report are accurate.
  • Life tables for men and women: United States 2020
    NOTE: These tables are to be used by qualified administrators when estimating future liabilities in 2023 and will be utilized by OSIP in 2024 to determine if the figures provided on the 2023 Annual Report are accurate.
  • Life tables for men and women: United States 2018
    NOTE: These tables are to be used by qualified administrators when estimating future liabilities in 2022 and will be utilized by OSIP in 2023 to determine if the figures provided on the 2022 Annual Report are accurate.

December 2023