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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… complete report – pdf] Audit Objective Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES ontario seneca yates cayuga wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollIX.12.O Refunds – IX. Federal Grants
… percentage of all refund transactions executed by the State where such amounts are $50,000 (gross value) or more. … is determined based on refund transactions recorded by the State and summarized by federal program to identify those … must be returned to the U.S. Treasury, but since the grant records have been closed, a Refund of Appropriation should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsOpinion 98-1
… bidding requirements of section 103 (see, e.g., 33 Opns St Comp, 1977, p 164; 1974 Opns St Comp No. 73-1189, unreported; 23 Opns St Comp, 1967, p … L 1991, ch 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Police Bulletin No. SP-87
To explain OSCs automatic processing and to provide agency with instructions for payments and changes not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Compliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-16 ). About the Program State … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followVendor File Advisory No. 9
… Subject: Updating the Vendor Classification section to include the established … Guide to Financial Operations, Chapter X, Section 4.A – Vendor Classifications Update: The Office of the New York State Comptroller has identified vendor classifications, a designation for the type of …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… the prior six fiscal years, according to a report released today by State Comptroller Thomas P. DiNapoli. “The pandemic … grew 27% from FY 2019, led by a substantial increase in speed camera fines. Government charges for services are … 2021) as the Federal Reserve cut the federal funds rate to near zero to stimulate the economy. In FY 2023, interest …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Town of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Overview – Divorce and Your Benefits
… the Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement benefits could be affected in any of the … are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/overviewXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… (DOB) Budget Policy and Reporting Manual Item K-0036 . A DPA is a written agreement between a debtor and a state … a payment schedule in order to satisfy a debt. A DPA represents an arrangement made by a State agency so that … resolve its liability through installment payments. A DPA tends to have associated administrative costs and should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… had been dropped from long term care coverage, according to an audit released today by State Comptroller Thomas P. … of the overpayments were recovered. "My auditors continue to find glitches in the Department of Health's payment control systems that allow wasteful payments to be made," DiNapoli said. ""The department agreed with most …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsReceiving Your Benefit and Filing Your Option Election – New Career Plan for ERS Tier 1 Members
New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1504/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – New Career Plan for ERS Tier 1 Members
… and 75i Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1504/additional-service-credit-sick-leave-section-41jDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… John Hudson, the former officer in charge of the Village of … accountable for any criminal conduct," DiNapoli said. "Hudson, while in charge of the Hoosick Falls Police … for their partnership in upholding the public trust." “Mr. Hudson violated the confidence instilled in him by the Town …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… to unlawfully collect pension payments of $7,542 and social security payments of $17,790 which were electronically … for more than a year so he could steal his pension and social security payments,” State Comptroller DiNapoli said, … retirement system. I thank District Attorney Brown and the Social Security Inspector General for their partnership and …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient … May 29, 2013. Background The Medicaid program reimburses outpatient services using the APG payment methodology. The … phased in the APG methodology beginning with hospital outpatient departments and ambulatory surgery centers on …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… audit was to evaluate internal controls over the Company’s financial operations for the period January 1, 2012, … a Board President. In the 2012 fiscal year, the Company’s revenue totaled $351,898, of which $261,158 was from the … with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124