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Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in … our recommendations in the audit report Caledonia Joint Fire District – Board Oversight of Long-Term Planning … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fState Agencies Bulletin No. 938
… new Reason Code BDA on the Position Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected Employees Employees for whom a … has created the new Reason Code BDA to be used for certain Job Action Requests that will allow DOB, Civil Service, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaMedicaid Program – Oversight of Managed Care Provider Networks
… Objective To determine if the Department of Health (DOH) has provided adequate oversight of Medicaid managed care … from January 2023 through December 2023. About the Program DOH administers New York’s Medicaid program. Most of the … members receive their services through managed care. DOH is responsible for ensuring that managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksPerformance of Duty Disability – New Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently disabled as a … you must file an application for a performance of duty disability retirement benefit within one year following the … based on those contributions. The performance of duty disability benefit is not reduced by any Workers’ …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityPerformance of Duty Disability – Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently disabled as a … you must file an application for a performance of duty disability retirement benefit within one year following the … based on those contributions. The performance of duty disability benefit is not reduced by any Workers’ …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You may be entitled to this disability benefit if you are found permanently disabled as a … you must file an application for a performance of duty disability retirement benefit within one year following the … based on those contributions. The performance of duty disability benefit is not reduced by any Workers’ …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… Police and Fire Plan information for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityPerformance of Duty Disability – Regional State Park Police Plan
… performance of duty disability, regional state park police disability and regular service retirement benefits may … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityImproper Payments Related to the Center of Excellence for Cancer Program
… controls are in place to prevent multiple payments for the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit covered claims … controls are in place to prevent multiple payments for the same services related to the Center of Excellence for …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… are more than double for Hispanic New Yorkers compared to white, non-Hispanics. Black, Native Hawaiian and other … New Yorkers experienced poverty at twice the rate of white New Yorkers. One-fifth of New York’s Hispanic …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsLife Changes: What If I Leave Public Employment?
… steps for your NYSLRS membership depend on your years of service and whether you are vested. Being vested means that you have enough years of service credit to qualify for a retirement benefit, even if … all members are vested when they have earned five years of service credit (previously, Tier 5 and 6 members needed ten …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentContributing Toward Your Retirement – Article 14 Benefits
… of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If … are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from … on or after October 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York State …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an … of the Department’s financial operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsChanges to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… attest to its accuracy. Regulation did not clearly address how frequently an official must/may submit an ROA. Official … How Regulation 3154 of the New York Codes Rules and …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… comparable, and reliable information, across the marketplace, will greatly improve the state pension fund's … so they can be profitable and successful in the global marketplace. To do so requires us to have the information …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalII.4 Overview – II. New York State Financial Accounting
… Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required … and GAAP basis of accounting. Section 22 of the State Finance Law requires that the State budget be balanced on a … and implementing the State financial plans. State Finance Law also requires the financial plan be presented for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsReporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three different ways. How your employees are paid those benefits determines how you …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits