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Special Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfOne-Year FAS – Career Plan
… the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of … Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of … Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of … Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOpinion 2002-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. REFERENDUM -- Mandatory (content of proposition to establish a service award program for … A number of issues arising in connection with a service award program …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (2010-S-30). Background Medicaid is a … program that provides a wide range of health care services to those who are economically disadvantaged and/or have special health care needs. When billing Medicaid for inpatient services, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followNYS Common Retirement Fund Reports Second Quarter Results
… New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) … which recently included lowering our assumed rate of return to 6.8 percent,” DiNapoli said. “The Fund remains … real estate and real assets (8.9 percent) and absolute return strategies and opportunistic alternatives (3.6 …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsOpinion 90-63
… -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … Whether a public library may fund a holiday party either for a group of senior citizens who provide volunteer services …
https://www.osc.ny.gov/legal-opinions/opinion-90-63North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. … an individual, independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedState Agencies Bulletin No. 1630
… with Developmental Disabilities (OPWDD) and The Office Of Mental Health (OMH) Affected Employees Employees in OPWDD and OMH … Assistant and Trainee OMH: Secure Care Treatment Aide 1, 2 Mental Hygiene Therapy Assistants 1 and 2 Mental Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… fund balance. There are 20 local governments – two cities (Mount Vernon and Rensselaer), 11 towns and 7 villages – that …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: Rural Counties Face Shortage of Health Professionals
… as Health Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have … in Hamilton County. Ten of the sixteen rural counties have dental HP Shortage Areas for the Medicaid eligible population …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsMorris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … reasonably funded, or used to pay related expenditures, during the three fiscal years. For example, the balance of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0League Treatment Center – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on LTC’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the … not-for-profit organization authorized by SED to provide preschool special education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualIX.12.C State Responsibility – IX. Federal Grants
… programs have designated CMIA contacts, usually located in the budget or finance office, who are regarded as the … the state’s response, possibly including participation in negotiations with Treasury Department or other federal … cash management practices and reduce such liabilities. In those instances, CMIA contacts for the affected lead state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibility