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Review of the Financial Plan of the City of New York - February 2020
On January 16, 2020, the City of New York released a four-year financial plan for fiscal years 2020 through 2024 (the “January Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/rpt-12-2020.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2016
On July 27, 2016, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2017 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2017.pdfUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… December 31, 2014. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… used to calculate this benefit will be at least: The full wage you would have earned in the highest grade-step of …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… used to calculate this benefit will be at least: The full wage you would have earned in the highest grade-step of …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mOpinion 2000-23
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … unit, receives a 4% pay increase, and other officers in the bargaining unit receive a 4% increase plus an … increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the entitlement to a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and felony grand larceny in the third degree as a crime of public corruption for the theft from the Town. In July 2025, … Board also did not audit, or contract with an independent public accountant to audit, the Clerk’s records for the 2017 … We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Town of Willsboro – …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit … documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Tonawanda City School District - Procurement (2023M-108)
… process to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always … (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit town sempronius
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… ). About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and … Hospice programs provide palliative care, including nursing, physician, and counseling services; home health …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and … Hospice programs provide palliative care, including nursing, physician, and counseling services; home health …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredOther Bulletin No. 25
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2015 SCF CSEA Salary Increase and provide … meet the eligibility criteria Background The Memorandum of Agreement covering the period 04/01/11 through 03/31/16 … To inform the State University Construction Fund of OSCs automatic processing of the April 2015 SCF CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2240
… employee’s 403(b) tax-sheltered annuity plan contribution when the employee has been placed on a Workers’ Compensation … annuity plan deductions will not automatically restart when the employee returns from a paid Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersState Agencies Bulletin No. 191
… Date PEF OMP/$5.50 08/10/00 08/10/00-Inst 08/17/00-Adm M/C OMP/$5.50 08/10/00 08/31/00-Adm 09/07/00-Inst CSEA, Council 82 OMO/$5.00 03/30/00 03/30/00-Adm 04/06/00-Inst Overtime Meals with Overtime Waiver - OMI …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andState Agencies Bulletin No. 1801
… had a home address in Bronx, Kings, New York, Queens or Richmond county in 2019, and were paid while at this address, … home address was in the Bronx, Kings, New York, Queens or Richmond county in 2019; The Resident checkbox was not … home address was not in Bronx, Kings, New York, Queens or Richmond county in 2019; and The employee’s Resident checkbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Industrial Development Agencies (IDAs) are established to provide financial assistance to businesses to encourage various types of economic development projects. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalScarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations? Audit Period January … and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117