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Lump Sum Payments – Enhanced Reporting
… Lump sum payments must be reported in the month they were … code . The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance … Limits page . *** For members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Status of the Board-Approved Capital Plan for 2005-2011 … To determine the extent of implementation of the five recommendations … in our initial report New York State Thruway Authority Status of the BoardAppro …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followCincinnatus Fire Department – Financial Management (2025M-91)
Did Cincinnatus Fire Department (Department) treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/cincinnatus-fire-department-2025-91.pdfCompliance With Special Education Requirements – Evaluations (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followOpinion 96-7
… (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… District’s acceptable use policy (AUP). Adequately manage network user accounts. Sensitive information technology (IT) … include periodically reviewing user access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, disable any deemed unnecessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … in potential savings for Medicaid recipients diagnosed with end stage renal disease who were entitled to Medicare … in overpayments for newborn claims that were submitted with incorrect birth weights; $471,321 in overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… report, Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Report … Office of the Medicaid Inspector General (OMIG) contracts with Health Management Systems, Incorporated (HMS) to … coverages. HMS enters into data-sharing agreements with third-party insurers to obtain this information. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followOpinion 96-9
… General Municipal Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking … exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 … Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-9CUNY Bulletin No. CU-867
… is to provide agency instructions for processing the CUNY 2026 rate increase for employees in the Elevator Mechanic … in a memorandum from Carmelo Batista dated January 07, 2026, provides for increases to the hourly rate effective 04/18/2026. Effective Dates: The 2026 rate increase for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-867-cuny-2026-rate-increases-elevator-mechanic-titlesState Agencies Bulletin No. 1614
… code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees Non-Resident … code field on the Federal Tax Data page in PayServ for Non Resident Aliens NRAs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservNew York Local Government Assistance Corporation
… Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” or “LGAC”) mission … other municipalities placed the State at the mercy of the financial market. As the GO TRANs borrowings increased over … 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 2022 Financial Statements Prior years: 2021 | 2020 | 2019 | 2018 …
https://www.osc.ny.gov/debt/lgacOpinion 2007-6
… -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § … the highest ranking subordinate to the police chief (the “next subordinate officer”). Under the proposed arrangement, for a period not to exceed one year, the next subordinate officer would assume the additional duties …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Security Over Critical Information Systems (Follow-Up)
… two recommendations included in our initial audit report, Security Over Critical Information Systems (Report 2016-S-69 … which was issued on July 19, 2017, determined whether the security controls over critical State Education Department … data classification process, adopting adequate information security policies and procedures, and improving certain …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followOpinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Overpayments for Services Also Covered by Medicare Part B (Follow-Up)
… for Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid … Medicare for the Part B services they provide. FQHCs are “safety net” providers, such as community health centers and … for Services Also Covered by Medicare Part B (2012-S-27) Department of Health: Overpayments for Services …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followTown of North Elba – Cash Collections (2020M-49)
Determine whether Town Clerk and departmental collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-elba-2020-49.pdfRandolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/randolph-2019-232.pdfGenesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-valley-2019-231.pdf