Search
Creditable Service – Special 20- and 25-Year Plans
… Officer Forest Ranger Police officer or member of a police force or a state park authority or commission Police officer or member of an organized police force or department of a county, city, town, village, police district authority or …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made for recipients who were … for inpatient claims that were billed at a higher level of care than what was actually provided; and $77,861 in improper … for clinic, transportation, durable medical equipment, and eye care services. By the end of the audit fieldwork, about …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … Town of Beekmantown is located in Clinton County and has a population of approximately 5,550. The Town is governed by … prepared monthly, whereby known liabilities are reconciled to available cash. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Implications for the Future – 2021 Financial Condition Report
… pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … level until SFY 2023-24. However, total tax collections for SFY 2020-21 ended the year $6.8 billion higher than …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… to ensure rechargeable batteries are recycled as required by law to protect the environment and public safety, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “We use … vehicle batteries. Recycling in New York is managed by Call2Recycle (C2R), a non-profit program funded by the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… decline slightly in the coming years ($6.5 billion in FY 2026 and $6.4 billion in FY 2027) mostly due to savings … in FY 2026 and $1 billion in FY 2027, bringing total estimated spending to $15.3 billion from FY 2023 through FY … agency savings in the future. It is also necessary for the federal government to take concrete steps to alleviate …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Thomas P. DiNapoli. Auditors examined Clinton Towers in Manhattan, Evergreen Gardens in the Bronx, and Tivoli Towers … facade work had yet to be completed. Inoperable fire doors on multiple floors, leaks and standing water in boiler and … deplorable living conditions.” Bronx Borough President Vanessa L. Gibson said, “At a time when New Yorkers are …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising fixed … Many of New Yorks local governments are coping with slow or no revenue growth making it difficult for them to maintain …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Infant and Child Learning Center - The … To determine whether the costs reported by Infant and Child Learning Center The Research Foundation for the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by These Our Treasures Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education programs and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… During the 2013-14 school year, Northside served 65 to 75 students from nine different school districts in its … financial information that Northside reports to SED on its annual CFR. To be eligible for reimbursement, reported costs … Manual requires, and a second payment due to an error in a journal entry resulting in increased salaries with no …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualCity of Lockport – Budget Review (B20-1-9)
… an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Overview – Career Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final … average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive months of …
https://www.osc.ny.gov/retirement/publications/1512/overviewOpinion 2001-1
… Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC … AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum requirements) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … partially implementing the fourth. State University of New York – Determination of Residency for Tuition Purposes … (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) establishes …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-audits