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Out-of-Service Death Benefit – Article 14 Benefits
… are a vested member with at least ten years of credited service, have not retired and you die more than one year … be payable if you die within one year of leaving covered service but were gainfully employed during that time. Filing …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitInfrastructure Inspection and Maintenance (Follow-Up)
… were not given priority, as the Corporation's process for determining inspection and maintenance priorities lacked … and also authorized the Power Authority to issue debt for the purposes of financing the construction, … a documented and sound system should be established for supporting capital spending decisions. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followGreene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Key Findings Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during our audit period … a process for taking action when businesses fail to make PILOT payments. Key Recommendations Ensure that new project … not met. Implement policies and procedures to ensure that PILOT payments are timely and accurate and take action when …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programState Agencies Bulletin No. 1812
… Subject Summary of Tax Related Changes for 2020 Purpose The purpose of this bulletin is to inform agencies of the updated IRS tax withholding requirements for 2020 and other tax related topics. Affected Employees Employees meeting the … of this bulletin is to inform agencies of the updated IRS tax withholding requirements for 2020 and other tax related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… medical/surgical coverage. Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOpinion 90-53
… perform a discretionary function. Accordingly, as in the case of the building inspector, to the extent that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-53XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… up projects in SFS, agencies should use the best practice of ‘NEXT’ auto-numbering approach for their Project ID. … longer equals the Federal Grant after the implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project reference number, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… in FY 2027 and grow to $13.6 billion by FY 2029, based on risks including slowing economic growth, rising costs and … Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsOpinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0State Agencies Bulletin No. 1125
… restrictions in the National ID field located at Workforce Administration>Personal Information>Modify a … Date(s) Immediately Background The Social Security Administration restricts the use of certain values in Social … restrictions in the National ID field located at Workforce Administration> Personal Information> Modify a P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsArdsley Union Free School District – Financial Management (2024M-13)
… Education (Board) and officials effectively managed fund balance and reserves. Key Findings The Board and District … officials did not effectively manage the District’s fund balance and reserves. The Board and District officials’ … consistent budgeting practices of appropriating fund balance that is not needed and maintaining unreasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Yaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles … The purpose of our audit was to examine the claims auditing process for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156State Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … but then admitted to a different hospital within the same day or the following day (which often meets the definition of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesState Comptroller DiNapoli Releases Audits
… of $1,375 and a maximum allowable contract budget, which is calculated by multiplying providers' maximum average daily … did not exceed the maximum contract budget. However, there is a risk that providers can exceed the maximum cost per … Auditors found MTA's New York City Transit unit is not in compliance with the requirements of the Induction …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1632
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2018 and other tax related topics. Affected Employees Employees meeting the … to the following areas for 2018: Withholding Rates and Tax Brackets Supplemental Wage Withholding Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving