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Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our … termination or miscarriage; and $2.4 million that was paid when the SMCP date of service preceded the birth by 1 to 6 months. We …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followCitywide Payment Services and Standards – Controls Over Payments
… the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 2000-7
… a contract ( Dykeman v Symonds , 85 Misc 2d 289, 380 NYS2d 567 affd 54 AD2d 159, 388 NYS2d 422; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Opinion 88-72
Concerning the formation of a town sewer district within the boundaries of an existing county sewer district
https://www.osc.ny.gov/legal-opinions/opinion-88-72Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
AccuMED a manufacturer located in Buffalo has generated an estimated $9 million investment gain for the New York State Common Retirement Fund New York State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… results. The program has returned nearly $300 million to the state pension fund and supported thousands of jobs … for new investments through the program. For information, visit: http://www.osc.state.ny.us/pension/instate/ For a copy … Graycliff Partners visit http://www.graycliffpartners.com/ . About the Common Retirement Fund New York State …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesSUNY Bulletin No. SU-156
… Purpose To notify agencies of the modified eligibility and narrative description for … History The SUNY Board of Trustees passed a resolution in May 2008 authorizing 403(b) contributions to the same … Unit 13 (Management Confidential SUNY) Effective Date(s) Paychecks dated January 21, 2009 (Administration) OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-156-change-narrative-description-and-eligibility-deductionApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… data, no additional controls had been evaluated or put in place to prevent claims from being inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s revenues and … the Department’s cash receipts and disbursements in the online computerized financial software and preparing the … for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overTown of Perth – Conflict of Interest (2024M-142)
… Town’s Code of Ethics. The prohibited interest occurred when the Board member’s business repaired a Town dump-truck …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Agencies Bulletin No. 2126.4
… schedule, or if they have worked for some time, to their actual schedule for the period worked. Any questions … schedule, or if they have worked for some time, to their actual schedule for the period worked. Any questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21264-paid-parental-leave-fullState Agencies Bulletin No. 2017
… As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide notice of the … or State Insurance Fund [00640, 00650]) since their fiscal year does not expire until the end of June. However, although … not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the Governor signs the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksCity of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Baldwin – Claims Auditing (2023M-113)
… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately … when procuring goods and services. Ensure each claim has sufficient supporting documentation before …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Opinion 90-48
… to the "lowest responsible bidder furnishing the required security after advertisement for sealed bids in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-90-48SUNY Bulletin No. SU-329
… Affected Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be … must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency … been taken and inform employees that they may see changes in their paycheck due to the allowance of partial 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plans