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Opinion 88-34
… Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear … and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p 532, this Office concluded that the … as provided by Town Law, §133. Our conclusion in 21 Opns St Comp, 1965, p 532 was based primarily upon the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-88-34City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for … City of Beacon Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1728
… New York State & Local Retirement System, New York State Police and Fire Retirement System, New York State Teachers … City Board of Education Retirement System, New York City Police Pension Fund, New York City Fire Department Pension … Indicator check box for employees hired prior to the release of this bulletin who retired from a NYS public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfDebt Impact Study, January 2008
Debt is an essential financing tool for State and local governments.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2008.pdfFinancial Outlook for the Metropolitan Transportation Authority - October 2018
The Metropolitan Transportation Authority is facing its greatest challenge in decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2019.pdfForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to … for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the … by not disclosing the referral of a relative who was hired in the Unit. Key Finding Metro-North Railroad officials made …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followDiNapoli: Former Riverside Treasurer Embezzles $80K
… for personal purchases, according to an audit released today by State Comptroller Thomas P. DiNapoli. The former … counts of falsifying business records in the first degree. Today she was arraigned in Steuben County Court and is due … card for personal purchases according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kBuffalo United Charter School - Financial Management (2018M-197)
… is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control … Continue to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Opinion 99-14
… Mulroy , 32 NY2d 410, 345 NYS2d 527; see also 1991 Opns St Comp No. 91-13, p 33; Hauger v Earl , 275 App Div 437, 90 … selling unneeded property when competitive bidding is not required by statute, the courts generally have stated that … both of a transaction subject to and exempt from competitive bidding, the "total character" of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Oversight of the Pesticide Reporting Law
… 1, 2013 through December 31, 2015, and to determine the status of the Department’s efforts to implement an in-house … 1 2013 through December 31 2015 and to determine the status of the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawAdministration of Contract C007373 With the Institute for Community Living
… regulates, certifies, and oversees a variety of inpatient, outpatient, residential, and family care programs. One of … Mental Hygiene: Administration of the Contract With the Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky Light Center Inc. - Supported Housing Program (2012-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingAdministration of the Contract With the Postgraduate Center for Mental Health
… its Supportive Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that … its Supportive Housing Contract C007374 with the Postgraduate Center for Men …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthTown of Pharsalia – Board Oversight (2018M-59)
… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59DiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… providers: the fee-for-service method or the managed care plan method. Under the fee-for-service method, Medicaid pays … improper fee-for-service pharmacy claims. For example, from August 2012 through April 2013, Medicaid paid 51 … or indicated UnitedHealthcare did not cover the service. From a review of 125 Medicaid claims totaling $151,069, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programOvertime Limits for Tier 6
… for your annual limit. Calendar Year Overtime Limit 2026 $21,589.00 2025 $20,958.00 2024 $20,459.00 2023 … 2019 $16,779.00 2018 $16,406.00 Fiscal Year Overtime Limit April 1, 2017 – December 31, 2017* $12,036.00 April 1, 2016 – March 31, 2017 $15,721.00 April 1, 2015 – …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Overtime Limits for Tier 5
… $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 $22,028.01 2022 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Unified Court System Bulletin No. UCS-198
To inform the Office of Court Administration Payroll Operations of OSCs automatic processing for Pay Period 20C and to explain those areas for which the agenc
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… and reports (e-records) in accordance with applicable legal and regulatory requirements. Key Findings District … properly maintain e-records in accordance with applicable legal and regulatory requirements. The Board and District … records and reports erecords in accordance with applicable legal and regulatory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Authority’s New York City Transit (Transit) needs to do a better job of maintaining its security and safety … 30 projects were delayed because no one was available to do the work from Transit’s pool of Small Business Mentoring … Authoritys New York City Transit Transit needs to do a better job of maintaining its security and safety …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-order