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New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… limit recoveries to one year or less for claims paid on behalf of members who are retroactively disenrolled (i.e., … language, claims may be recovered for six years. Key Findings The audit identified 3,177 claims totaling $18.2 … time frames, leaving $4.6 million to be recovered. Key Recommendations To Civil Service: Review the $4.6 million …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesSelected Travel Expenses
… policy includes the use of cash advances, because the LIRR does not issue travel corporate cards and many LIRR employees … travel status. Key Findings MTA’s travel policy directive does not clearly state all the requirements or procedures the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesService Credit – Divorce and Your Benefits
… Service credit is a factor in both the numerator and the denominator: 50% x the years of service earned during … receive an additional month of service credit for each year of credited service at retirement, up to a maximum of two additional years (Article 19 of the …
https://www.osc.ny.gov/retirement/members/divorce/service-creditMembership Milestones for Employees’ Retirement System (ERS) Members
… as age 55. (You will forfeit the monthly benefit if you withdraw your contributions .) With 5 years of service … and die prior to your retirement. No longer able to withdraw your membership and receive a refund of your … as age 55. (You will forfeit the monthly benefit if you withdraw your contributions .) With 10 years of service …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOn-Time Performance
… To determine whether Staten Island Railway trains run on time and On-Time Performance (OTP) is reported accurately … Authority’s (MTA) Staten Island Railway (SIR) operates one train line between Tottenville and the St. George Terminal, … The schedule is designed to accommodate the Ferry, which is operated by the NYC Department of Transportation. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceMember Contributions
… the Election to Make Voluntary Contributions (RS5379) form . File the election form with your payroll office. Changing the Percentage of … a new Election to Make Voluntary Contributions (RS5379) form . File the new election form with your payroll office. …
https://www.osc.ny.gov/retirement/members/member-contributionsUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by UCPA of Cayuga … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualUnexpected Delays and Events
… both the largest commuter railroad and the oldest railroad in America operating under its original name. It extends from … oversees the movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also … to be provided and who complete the Emergency Bus Call Log) on site. The LIRR held 24 “Lessons Learned” meetings …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsOpinion 89-46
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship) ZONING AND PLANNING -- Planning Board (members must be U.S. … a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers Law, §3 provides that no …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… to unscrupulous tax preparers filing false returns. Other popular scams include using questionable social security …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… message that we will not tolerate such corruption. When a public servant seeks to use their position to profit at the … for her credit card expenses, Thorne provided altered documents to hide the fact that the rescue squad had paid for … She was arraigned today before Columbia County Court Judge Jonathan D. Nichols and is due back in court on …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli Releases Bond Calendar for Third Quarter
… of which is for refunding purposes. The anticipated sales in the third quarter compare to past planned sales of $7.43 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… land acquisition, water infrastructure and other long-term assets. But spending from state operating funds, which pays …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growBus Wait Assessment and Other Performance Indicators
… whether Metropolitan Transportation Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… New York State Comptroller Thomas P. DiNapoli today applauded … period before a public employee’s service retirement can take effect. DiNapoli requested the Executive Order in … current state of emergency through May 16. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisOversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing … and monitoring. Our audit did not include a review of compliance issues for schools operating within New York … compliance. For example, the Unit cannot easily determine how many, or which, schools’ inspection reports are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceOpinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection … cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: Town Law, … vested in the town by virtue of its use by town residents for fourteen years. In the case of a cemetery in the second …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Comptroller DiNapoli Releases Municipal Audits
… or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Ardsley v Town of Greenburgh , 55 NY2d 915, 449 NYS2d 27; 29 Opns St Comp, 1973, p 124; 24 Opns St Comp, 1968, p 887; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-88-25IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… This category also includes “E” contracts let for emergency repairs under §9 of the Public Buildings Law. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects