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Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154IX.2.B Terminology – IX. Federal Grants
… services which are used to calculate the state’s indirect cost rate. The indirect cost rate is included in the SCAP and sent to the … expenses paid from non-General Funds and results in an indirect cost allocation included with the bi-weekly fringe …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyState Agencies Bulletin No. 2173
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 increase to Hazard Duty Pay. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicCUNY Bulletin No. CU-572
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … in a separate bulletin Background Pursuant to Memorandum of Agreement between the City University of NY and the PSC (Professional Staff Congress) for the Term …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdf2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfOpinion 90-29
… FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW AND … collected by the county probation department prior to November 1, 1984. You ask whether unclaimed restitution … of limitation could not have run prior to the effective date of subdivision 7 relating to undisbursed restitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and implement adequate internal controls over the Company’s cash disbursement and receipt functions, and we found … been for appropriate Company purposes. The Board did not cause the Company’s financial records to be audited annually. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally … and files the delinquent annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Vested Retirement Benefit – Career Plan
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. … provisions of the retirement plan that you were covered by in your last public employment determine the vested …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. … provisions of the retirement plan that you were covered by in your last public employment determine the vested …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitUnified Court System Bulletin No. UCS-147
… Agencies should refer to Payroll Bulletin UCS-108 for eligibility information. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will insert an SOS (Senior Officer … Differential)row, dated 4/2/09 with the increased amount for employees receiving SOS earnings. Control-D Reports The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
… Agencies should refer to Payroll Bulletin UCS-108 for eligibility information. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will insert an SOS (Senior Officer … on Additional Pay, dated 4/1/10 with the increased amount for employees receiving SOS earnings. Control-D Reports The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … and salary earned when you were an active member. 1 The date you are eligible to retire depends on your tier. … provisions of the retirement plan that you were covered by in your last public employment determine the vested …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his … so far in 2016. DiNapoli’s office paid out 4.5 million state refunds totaling $4.2 billion. Another 152,000 refunds … are expected to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either reject the voucher without reversing funding, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance