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Management of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)
To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdfCUNY Bulletin No. CU-814
… for each subsequent row that exists on the employee’s Job Data page using the Action/Reason code PAY/CSL (Pay … taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalStay Informed – Article 14 Benefits
… Your retirement benefits are an important part of a solid … you and your beneficiaries achieve financial security in retirement or in the event of disability or death. Use these … NYSLRS news and information dedicated to pre-retirement planning. Read your member newsletter, The Sentinel , for …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedBorrowing Against Your Contributions – Article 14 Benefits
… Before you apply, you should be aware of the federal tax laws pertaining to Retirement System loans. Your loan … You have a loan with a deferred compensation (457) or tax-sheltered annuity (403-b) plan through your current … off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance at …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsOpinion 88-69
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity … village may contract for services with a private volunteer ambulance service with which the town, in which the village … village may contract for services with a private volunteer ambulance service, notwithstanding the fact that the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-69City of Gloversville – City Clerk (2019M-96)
… for 249 certified copies of birth certificates totaling $2,490 without a valid reason. Did not deposit all fees intact …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Hamburg Central School District - Continuing Education (2019M-11)
… complete report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are properly accounted for. Key Findings Incompatible duties were not properly segregated or monitored. The Board and District officials have not established written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11DiNapoli Releases July State Cash Report
… month, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. "July was the first … $245.9 million or 13.5 percent), and was partially offset by lower personal income tax collections, down nearly $1.5 … this month according to the state cash report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportTier Status – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/tier-statusOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… your employer reports your earnings and time worked to NYSLRS. The process for reporting time worked by elected … and the retirement benefits they’ve earned. They apply to all elected and appointed officials who: Are members of NYSLRS; and Do not participate in an employer’s time-keeping system that …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewSpencerport Central School District – Employee Benefits (2025M-65)
… calculated. The report includes four recommendations that, if implemented, will improve the District’s process for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Opinion 92-48
… in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of obligations …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Your Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Some elected or appointed officials participate in a time-keeping system that either … are reflected on the ROA. For example, if you take a 2-week vacation, your ROA should be three months and two weeks … the Office of the State Comptroller upon request. (Rev. 9/19) …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesIRS Pension Limitation – Article 14 Benefits
… the New York State and Local Retirement System, may use in calculating benefits. Section 401(a)(17) affects members … excludes earnings over $245,000 (effective April 1, 2011) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a report released today by … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesPutnam County – Court and Trust Funds (2024-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2