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Tier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your … by Section 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 …
https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Career Plan
… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your … by Section 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your … by Section 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsMedicaid Program – Oversight of Managed Care Provider Networks
… networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January … identifying areas where the MCO lacks enough providers in certain counties. MCOs are given an opportunity to dispute … of managed care provider networks. We determined that, in many instances, DOH did not follow its internal PNDS …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… the defendant. “Lorna Gutierrez tried to cut her brother-in-law out of his share of her sister’s death benefit just … of personal loss. I thank D.A. McMahon for his partnership in protecting the state pension fund from attempts to defraud … diligent efforts to secure both restitution and justice in this case," McMahon said. Gutierrez’s sister was a member …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Geneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectComptroller DiNapoli Releases Municipal Audits
… of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and … compensation at pay rates that were not board-approved. In addition, nine employees did not receive the correct gross … Up (Saratoga County) The city has made some progress in implementing previous audit recommendations. Of the ten …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsX.7.B Local Customers – X. Guide to Vendor/Customer Management
… vendors who pay a fee to have a booth at the State Fair. In these instances, a Centralized Corporate Customer is not … does business under the same Tax Identification Number. In this case, the Business Units will relate the Local … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. … activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The path to access this public query: Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: … payment vendor ID within SFS must have proper controls in place to identify and prevent payment to entities on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsSharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Port Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology (IT) … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the … made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board (Board), Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41