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Security Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … place and a plan to make mandatory notifications when ePHI is lost or stolen. However, we identified some improvement …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followDiNapoli: New York on Better Financial Footing
… burden." DiNapoli estimates that projected out-year gaps for the fiscal years ending in 2016 through 2018 average $2.5 … well-funded state pension system as one of the reasons for the upgrade. DiNapoli’s report also notes: The Financial … of General Fund disbursements that year. The Capital Plan increases the total amount of projected capital spending to …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… $10 million in 2014. I want to thank Comptroller DiNapoli for shining a light on the challenges that Albany is facing. … our city’s tax rates and debts already exceed the median for other cities. We will continue to work with our partners … report found a number of positive economic indicators. For example, the city’s unemployment rate of 7.2 percent was …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDivorce – Article 14 Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, the Cash Refund Contributions …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1513/divorceTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial … is an important internal control for preventing errors and misappropriation of assets . By allowing others to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Divorce – Career Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Police and Fire Plan
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – New Career Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1511/divorceDivorce – Regional State Park Police Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – En-Con Police Officers Plan
… The New York State Court of Appeals has determined that retirement benefits are … to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or certain …
https://www.osc.ny.gov/retirement/publications/1822/divorceBrunswick Central School District – Financial Condition (2014M-002)
… the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background … 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. … Develop and adopt budgets that include realistic estimates for expenditures and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … unreturned surplus must be deducted from the employee’s salary or other money owed to the employee. If the cash …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… by the Division of the Budget (DOB). When accounting for recent federal actions, the gaps as a share of spending … the economic forecast and projected revenues, as well as increases in projected spending. “The Financial Plan paints a … uncertainties” reserve into the Rainy Day Reserve Fund. No increases in principal reserves are planned for the Financial …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, serving 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period from January 1, 2014 through December 31, … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followMedina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Notice to Town and Village Justices
In May 2024, the Justice Court Fund expects to transition justices to a new platform to file their monthly reports.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2023-jcr-flyer.pdf