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Salary and Service: Keys to Retirement Benefits
… you earn. They are referred to as Service Credit and Final Average Earnings (FAE) . … A NYSLRS members service credit and final average earnings FAE are two major factors that will …
https://www.osc.ny.gov/retirement/members/salary-and-service-keys-retirement-benefitsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… health benefits plan for NYSHIP. Civil Service contracted with UnitedHealthcare (United) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesProblem Gambling Treatment Program (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program The Office of Addiction Services …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followDivision of Housing and Community Renewal Bulletin No. DH-12
… Purpose To define Increment Codes and Anniversary Dates and to explain their use in payroll processing. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesMitigation for Extreme Weather Conditions and Flooding
… Additionally, hurricane season can bring high winds, heavy rain, and lightning, which can result in mudslides, … each department’s responsibilities for heat, high winds, heavy rains, and washouts. The LIRR’s Hurricane Guide …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingTown of Owego Fire District – Board Oversight (2013M-26)
… of cash disbursements, assets and fuel inventories for the period January 1, 2011, to December 13, 2012. … being made, thus ensuring that the goods purchased were for District purposes. However, without auditing the claims … of District cash. District officials could not account for more than 50 percent of fuel delivered to two of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Improper Payments to a Dentist (Follow-Up)
… after-hours office visits, as well as implementing eMedNY system edits to prevent improper payments on claims for these …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followRainbow Rhymes Learning Center (Follow-Up)
… selected State Education Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were … adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overIX.7 Overview – IX. Federal Grants
… the provisions of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement … drawdown process that will not be immediately disbursed or for which federal approval will be obtained at a later …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewHuman Resource Practices (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … provided by Upstate, it serves approximately 1.8 million people and is Central New York’s largest employer, with a …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… [read complete report - pdf] [read 2022 report - pdf] Purpose of Review The … County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated … who are between the ages of three and five years. In addition to this cost-based program, Manual Therapy … ( 2017-S-32 ) State Education Department: NYSARC, Inc. - NYC Chapter – Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable … to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … in New York State in 2021. The employment rate of working-age people with disabilities was about 37% …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followOversight of Direct Placement of Children (Follow-Up)
… the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare … of a child in foster care. One alternative to foster care is direct placement, where a child is placed in the direct custody of a relative or suitable …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… System Permit Requirements Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Rockland, Suffolk, and Westchester counties for the benefit of the people of the State of New York. Transit is …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followOpinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 94-10
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-10