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DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… interest, depreciation, and other costs related to 20 sites that were not approved by SED; $683,915 in costs …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesChallenging a Determination – State Police Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be filed with the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… you earned during any 36 consecutive months of service when your earnings were highest. This is usually the last … calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 months …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 members, it is … calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 members, it is … calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 members, it is … calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1822/overviewOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … officials overestimated general fund appropriations when preparing and adopting budgets. The District’s … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … Determine whether Greenwood Lake Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsEast Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125State Comptroller DiNapoli Releases Municipal Audits
… IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … board’s oversight over the village’s financial operations. When auditors revisited the village in August 2020 to review progress, they found limited corrective actions had …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Fare Evasion
… To determine whether New York City Transit (Transit) and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA has … To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionOpinion 89-28
… increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general … §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … and the allocation of the cost of a new water storage tank. You indicate that a number of water districts in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 2003-2
… from Charles D. Cook, State Senator, dated July 6, 1988, re S. 7865-A / A. 10196-A; letter to Evan A. Davis from Paul D. Tonko, Member of Assembly, dated July 1, 1988, re Assembly Bill 10196A; memorandum to Evan A. Davis, Counsel … to the Office of Rural Affairs, dated June 30, 1988, re: S. 7865-A). There is nothing in the legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 2069
… The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2022, agencies must submit AC-230s to OSC in accordance with … Processing Dates: Paychecks issued on October 26, 2022 and prior are due immediately. Pay Checks Issued On Must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksCUNY Bulletin No. CU-850
… processing the City University of New York (CUNY) December 2025 Uniform Allowance Payment for Security Titles. Affected … the MOA. In addition, a memorandum dated September 30th, 2025, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2025 Uniform Allowance payment for campus security titles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityCUNY Bulletin No. CU-802
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment … eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityFinancial Condition and Selected Expenses
… resulted from the numbers of employees NYRA hired and the compensation former employees received through salary and … Typically, non-operating expenses are not related to core business operations and can include costs for items such … are common “operating” costs and are directly related to core operations. Further, NYRA asserts that EBITDA (earnings …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New … To determine if the Department of Health improperly paid Medicaid managed …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… City Common Council (Council) did not have accurate and up-to-date financial information when making significant … by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97