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Village of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We reviewed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37The Network for Children’s Speech, Occupational & Physical Therapy, LLC - Compliance With the Reimbursable Cost Manual (2017-S-79)
To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC on its Consolidated Fiscal Reports ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s79.pdfMedicaid Program – Improper Payments to a Physical Therapist
… whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guidelines and whether … who owns and operates Madison Physical Therapy located in Brooklyn, New York. Mr. Amir’s patients are primarily …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistCollection of Fines Related to Tenant Complaints
… Objective To determine whether Homes and Community Renewal’s Office of … administers the State’s rent laws and regulations related to nearly 1 million regulated apartments in the State. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… using Retirement Online . Adjustments can be included in your regular report file. You can only adjust previously … should add or subtract from the previously reported data in order to correct it in our system – Retirement Online will … For questions about adjustments, use our help desk form (select “Monthly Employer Reporting” from the dropdown). …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedInfant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22) 90-Day Response
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22-response.pdfCity of Troy – Budget Review (B5-16-15)
… (CBAs) have expired and the 2017 proposed budget does not contain provisions for any potential increased costs …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15City of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Newfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238City of Glen Cove – Budget Review (B7-14-16)
… that might not be realized. The general fund budget does not appropriately budget and recognize the financing of …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Opinion 2001-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 Typically, such special laws are acts of the State Legislature incorporating an exempt volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6City of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December … The eight-member Common Council is the City’s legislative branch and comprises the elected Council President and seven …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Manual Reporting – Enhanced Reporting
… if you need to report an employee who is eligible to join NYSLRS but is not a member, they will need to be assigned a NYSLRS ID before you can report them. The NYSLRS ID is a unique …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … the State Comptroller. Your application must be submitted while you are in active service. If you are no longer in …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityOpinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time … FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees … usefulness for abandonment of a refuse disposal area, while in itself not conclusive, is further support for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Other Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue … of Veterans Affairs For information on insurance funds owed to certain current and former policyholders or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsRetirees Contribute to New York State's Economy
… in good times and bad, helping to build a stronger New York. During 2023, approximately 79 percent of NYSLRS retirees and beneficiaries lived in NY and were responsible for $18.2 billion in economic … 2024 NYSLRS Annual Comprehensive Financial Report; U.S. Census Bureau; OSC analysis. … Approximately 79 percent of …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyLegal and Regulatory Authority To Do Business
… Certified in New York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified in New York as …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. 1 To adjust a member’s … an adjustment, we suggest you send our Member and Employer Services Bureau a copy of the legal document for review. You …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9