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Unexpected Delays and Events
… events, including addressing the needs of its passengers and reassessing and revising its plans after such events, and whether these plans were implemented as planned once the … or events including addressing the needs of its passengers and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… to contribute toward your retirement. However, you can make voluntary annuity savings contributions, which will … income, however because you made post-tax contributions, a portion of your pension would be non-taxable. To begin … plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the maximum service …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… today announced that Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to stealing more than $86,000 in tax … today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to stealing more than $86000 in tax …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesDiNapoli Releases Report on Tax Check-Off Donations
… Assistance Fund Annual Report). The more than $15 million sitting in the tax check-off funds reviewed is made up of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… COVID-19 pandemic has created a significant revenue loss for the city while driving up costs to deal with its … if and when deficit financing is truly needed. Washington, for its part, can, and must, help the city weather this … potential revenue shortfalls and should be a prerequisite for considering deficit financing as a revenue source, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… such as home health care, nursing home care, dentistry, vision care, and durable medical equipment. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… $6,000 in public funds on personal purchases such as guns and motorcycle parts, according to an audit released today by … a total of $22,000 in misused funds, questionable spending and missing cash. Joseph Smegelsky Jr., was charged in July … in the third degree, a class D felony, by the State Police and Oswego County District Attorney based upon DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… is unaware, after completing diligent research, of any protest or other objection to the award. The use of any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionOptional Membership – Membership and Enrollment
… Civil Service Law); Employment of less than 30 hours per week, or less than the standard number of hours for full-time … for this position; Duration of employment for less than one year, or employment of less than a 12-month per year … by NYSLRS, as long as it is received on or after the hire date. If membership is optional but the employee is …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansTown of Plattekill – Information Technology (2025M-132)
… user accounts and develop adequate controls to safeguard information technology (IT) resources? Audit Period January … access and view personal, private, sensitive information (PPSI) 1 on the network, make unauthorized … within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Town of Horseheads – Information Technology (2025M-109)
… preparing personnel to respond in a practiced and cohesive way. These measures are essential components of a robust … The Town had 28 enabled network user accounts and five enabled local user accounts on the four computers … security awareness training to staff. The report includes five recommendations that, if implemented, will improve Town …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… of claims is often the last line of defense to prevent payment of unauthorized, improper or fraudulent claims. A … audit of claims before directing the Treasurer to issue payment. The District paid 203 claims during the audit period … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17State Fiscal Year 2022-23 Enacted Budget Analysis
… and contributions to staff retirement plans and health insurance costs. Starting August 1, 2022, eligibility for … markets hit record levels in 2020, and Finance and Insurance sector bonuses increased by 12.9 percent. In …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… and ordered to pay restitution in Livingston County Court before Judge Kevin B. Van Allen. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionState Agencies Bulletin No. 1127
… late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form … Affected Employees Employees who have a salary refund (AC230) submitted and processed after the January 6, … late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on employees 20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1214
… late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2012 Form … Affected Employees Employees who have a salary refund (AC230) submitted and processed after the January 4, … late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on employees 20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Department of Civil Service (Civil Service) is responsible for administering the New York State Health Insurance Program … (United) to process and pay medical and surgical claims for services provided to Empire Plan members. During the … 31, 2010, the State paid United more than $50 million for direct costs related to employee compensation and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughState Comptroller DiNapoli Releases Audits
… Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) An initial audit … recipients and inappropriately billed Medicaid for vision services. In a follow up, auditors found that of the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund … with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with county debt and … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10