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Medicaid 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 York. The audit covered … To determine if the Department of Health improperly paid Medicaid managed care premiums on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… do not participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … (ROA) to calculate the average number of days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. The resolution confirms your standard work day. Every …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionServen Volunteer Fire Company – Board Oversight (2024M-97)
… whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to … resources were adequately safeguarded. Key Findings The Board did not ensure financial activities were properly … whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Virtual Currency Licensing
… We discovered lags between the submission of required anti-money laundering risk assessments and the granting of licenses – …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingManual Reporting – Enhanced Reporting
… manual reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s record for the report period. You can report: Job … these employees, the Enrollment Dashboard in Retirement Online should be used to hire (not enroll) them for reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingState Agencies Bulletin No. 1495
… employees and to provide instructions for payments not pro …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1495-april-2016-public-employees-federation-pef-longevity-lump-sum-llsOrdinary Death Benefit – Special 20- and 25-Year Plans
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitState Agencies Bulletin No. 1137
… undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1137-april-2012-public-employees-federation-pef-longevity-lump-sum-paymentCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … corrective action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39State Agencies Bulletin No. 972
… agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments not processed … implements the negotiated agreement between the State and the Public Employees Federation (PEF), provides for a … in a separate check dated April 28, 2010 (Administration) and April 22, 2010 (Institution). There will be no direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/972-april-2010-public-employees-federation-pef-longevity-lump-sum-paymentOpinion 99-11
… the Local Finance Law contains provisions relative to the cancellation and destruction of obligations. That section … for the State Comptroller to designate the manner of cancellation or destruction of paid obligations. It states as … regulations, set forth in 2 NYCRR, Part 55, for the cancellation and destruction of municipal obligations. In …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Full- and Part-Time Service Credit – State Police Plan
… service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment For Tier 2, 5 and 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual earnings …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… Full-Time Employment If you join PFRS on the day you begin employment with a … the date you leave paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditDiscontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsSpecial Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … entry to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOpinion 2009-2
… is based on the total cost of the improvement or only on the amount of the improvement to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… is based on the total cost of the improvement or only on the amount of the improvement to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Comptroller DiNapoli Releases School Audits
… District , Brocton Central School District , Mineola Union Free School District and the Penn Yan Central School District … when competitive bidding is not required. Mineola Union Free School District – Competitive Quotations (Nassau County) … District Brocton Central School District Mineola Union Free School District and the Penn Yan Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1