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Divorce – Coordinated Plan for ERS Tier 6 Members
… … Coordinated Plan information for ERS Tier 6 members under Article 15 …
https://www.osc.ny.gov/retirement/publications/1530/divorceDivorce – Coordinated Plan For ERS Tier 5 Members
… … Coordinated Plan information for ERS Tier 5 members under Article 15 …
https://www.osc.ny.gov/retirement/publications/1523/divorceEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The … a code of ethics or procurement and investment policies as required by General Municipal Law (GML). As a result, the … Establish financial policies and procedures as required by GML. Deposit the District funds in a financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialSelected Aspects of Discretionary Spending
… for such expenditures, and what documentation would be required to demonstrate that employees used due diligence to … lowest reasonable costs to obtain the benefits intended from such expenditures. Key Recommendation Examine written … justifications, dollar thresholds, formal approvals, and required supporting documentation. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… of Mental Health (OMH). The audit covered the period from November 1, 2011 to March 31, 2014. Background OMH … category covered by the prevailing wage law. OMH is required to monitor that its contractor’s employees are paid … prevailing wage by reviewing certified payrolls, which are required by the contract to be submitted by the contractor. …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… for web hosting, spam, and virus filtering totaling $8,205 from a company owned by a District employee. Although this … the company in writing to the supervisor or the Board as required by law. District staff made purchases totaling … rights and ensure that no employee has access to areas not required for their job. … Poughkeepsie City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students from neighboring districts. The District is governed by a … the "90 days and over" receivables as collectible, which required aggressive collection procedures and additional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDivision of Housing and Community Renewal Bulletin No. DH-121
… the increment code must be evaluated and if an update is required, the new increment code must continue to reflect … Rate of the reallocated position was automatically updated from 0001 to 2022. The increment code of an employee … is different than the prior year, in order for overtime to calculate correctly, agencies must submit overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2047
… the increment code must be evaluated and if an update is required, the new increment code must continue to reflect … Rate of the reallocated position was automatically updated from 0001 to 2022. The increment code of an employee … is different than the prior year, in order for overtime to calculate correctly, agencies must submit overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1933
… a transaction to make the LLS payment. Lateral Position Change from a Non-CSEA Position Where the Employee’s Salary … Job Rate of their salary grade, who had a lateral position change to a CSEA position with a higher Job Rate, and whose … Do not add or delete employees whose eligibility will change due to transactions that will be processed prior to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpUnified Court System Bulletin No. UCS-107
… Section 2 of Chapter 155 of the Laws of 2006 and a letter from the Chief Administrative Judge dated October 12, 2006 … Automatic Retroactive Processing OSC will automatically calculate the retroactive adjustment resulting from the CLS and MHS payments. For eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleDiNapoli: MTA Financial Outlook in Precarious Balance
… the woods yet, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The Comptroller’s … to solve them. “The MTA is the engine that drives New York City’s economy and it is running on borrowed time,” … needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7About Benefit Reductions
… retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction … Tier 2, 3, 5 and 6 members not in a special 20- or 25-year plan will be reduced for early retirement — even if they have … for Tier 3 members in these titles are different from those above. Please refer to the Service Retirement …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… in MLTC and on their plans. Over the audit period examined from January 2015 to March 2021, auditors found issues with … Medicaid made 48 monthly premium payments to an MLTC plan from 2016 to 2021, totaling $151,490, on behalf of a patient …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Eric T. Schneiderman announced the guilty plea today of former New York City Councilman Ruben Wills. Wills pleaded guilty to one count of Offering a False Instrument for Filing in the Second … disclosure report with the New York City Conflicts of Interest Board by intentionally failing to disclose …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsState Comptroller DiNapoli Releases Municipal & School Audits
… always maintained. In addition, users could delete records from the financial system, and employee collection activities … appropriate records were maintained, they did not ensure required annual audits were completed and annual update … competitive process when purchasing goods or services, as required by state law or the village’s procurement policy. Of …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… 2018-2019. The Office of the State Comptroller (OSC) was required to withhold certain county sales tax revenues and to … and villages in Erie County and Nassau County. Officials from the Erie County Fiscal Stability Authority (EFSA), the … the Nassau County Interim Finance Authority (NIFA) were required by Chapter 55 of the Laws of 2020 to return to OSC …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie County. The … authorized by the Secretary instead of the Director as required. Credit card claims were not always supported with …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Sauquoit Valley Central School District - Procurement (2019M-228)
… or verbal quotes for the purchase of goods and services from five vendors paid $267,306. The Board did not review and … professional services. Obtain verbal and written quotes as required by the procurement policy. Document all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228