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More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planSelected Employee Travel Expenses
… 21 travel charges totaling $8,386. As a result, we have no assurance that these travel expenses complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesSUNY Bulletin No. SU-383
… is to provide instructions to agencies for processing the 2025 UUP Discretionary Increases. Affected Employees: … on the payroll (active or approved leave) on 06/30/2025. Per the contract language, Article 20.6, the … of the total of the basic annual salaries on June 30, 2025. SUNY System Administration will provide campuses with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-383-2025-discretionary-increases-professional-servicesFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… population of approximately 51,600. The County is governed by the County Legislature which is comprised of seven …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Suffolk County Community College - Information Technology (2018M-130)
… website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Comptroller DiNapoli Releases State Audits
… of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An initial report, … determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, including $2.4 million between two and six …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… recovery and demand for real estate space in the future. Trucking is the most common mode of transportation to carry …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
To determine the extent of implementation of the five recommendations included in our audit report Medicaid Program Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims Report 2022S16
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background The District is a district … such an audit. Key Recommendations Adopt an investment policy and a purchasing policy. Ensure that formal written procedures relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mUnified Court System Bulletin No. UCS-138
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … who are currently receiving or have received SOS earnings since April 2007, will have their SOS earnings increased according to the new bargaining unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2012
Often, the required reports that industrial development agencies (IDAs) submit to OSC and other agencies are incomplete and inconsistent. Recent audits by OSC h
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_1.pdfDiNapoli: Halfway Through the Year, Revenue Hole Persists
… had a significant negative effect on the first half of the state’s fiscal year,” DiNapoli said. “The pandemic has … budget process in early November will provide a clearer picture for policymakers as they prepare to address our … projected tax receipts. The “Quick Start” budget process framed in New York’s State Finance Law requires …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfOpinion 95-29
… any purposes of the district (Town Law, §202-c; 12 Opns St Comp, 1956, p 430). Town Law, §198(12), however, contains … subject to mandatory referendum (Town Law, §198[12][b]) 1 . If all of the property or facilities of the district is … for dissolution of the district (Town Law, §198[12][d]; 15 Opns St Comp, 1959, p 396). If the proposition is …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 88-12
… agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, §4-412: A village may provide for refuse … provide the service to the others. General Municipal Law, §119-o(1) authorizes municipal corporations to enter into … perform or exercise separately (General Municipal Law, §119-n[c]). Subdivision 2 of section 119-o lists several …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… in our audit report, Overpayments of Ambulatory Patient Group Claims (Report 2011-S-43). Background In 2008, changes … Department of Health: Overpayments of Ambulatory Patient Group Claims (2011-S-43) … in our audit report Overpayments of Ambulatory Patient Group Claims Report 2011S43 …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… Key Recommendations Comply with competitive bidding statutes and the District’s procurement policy. Ensure claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133State Agencies Bulletin No. 1927
… using the Earnings Code AMS (Adjust Military Stipend). Deduction Information All general deductions for employees … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughSafety of Seized Dogs (Follow-Up) (2019-F-5)
We have followed up on the actions taken by officials of the Department of Agriculture and Markets to implement the recommendations contained in our audit...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f5.pdf