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Virtual Currency Licensing (Follow-Up)
… repository or administrator; or may be created or obtained by computing or manufacturing effort.” Part 200 requires …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSouthwestern Central School District – Claims Audit (2025M-34)
… or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among other things, determines … million some claim packets contained multiple exceptions and determined that 230 claims 86 percent totaling $65 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements represent a … appropriate, properly documented and in accordance with the district’s budget and procurement policies. During our audit period, the District made 4,343 non-payroll disbursements totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Kids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualPublic Authorities – 2021 Financial Condition Report
… Public authorities are legally separate public entities that provide services to the public as well as to the State and local governments. New … Created by the government public authorities are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesState Agencies Bulletin No. 1141
… -13 in a second payment and will be covered in a separate payroll bulletin. Affected Employees Agency Police Services … Action Requests in PayServ. See instructions below: After payroll processing for Pay Period 25 (Administration Lag) is … of the increases to determine accuracy. Note: Refer to Payroll Bulletin 702 “Movement Between Bargaining Units With …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orEligibility, the Benefit and Filing – New Career Plan for ERS Tier 2 Members
… New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i …
https://www.osc.ny.gov/retirement/publications/1509/eligibility-benefit-and-filingBorrowing Against Your Contributions – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Borrowing Against Your Contributions …
https://www.osc.ny.gov/retirement/publications/1509/borrowing-against-your-contributionsRetiring Before Age 62 – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1509/retiring-age-62Limitations – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Final Average Salary Limitations …
https://www.osc.ny.gov/retirement/publications/1509/limitationsOverview – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Final Average Salary Overview …
https://www.osc.ny.gov/retirement/publications/1509/overviewBecoming Eligible for a Benefit – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1509/becoming-eligible-benefitContributing Toward Your Retirement – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1509/contributing-toward-your-retirementMore About This Retirement Plan – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i About This Retirement Plan …
https://www.osc.ny.gov/retirement/publications/1509/more-about-retirement-planWorld Trade Center Presumption – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i World Trade Center Presumption …
https://www.osc.ny.gov/retirement/publications/1509/world-trade-center-presumptionDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Purpose To determine if United HealthCare and Amerigroup made payments to ineligible health care providers and whether these managed … To determine if United HealthCare and Amerigroup made payments to ineligible health care providers and whether these managed …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionFormer Fire Co. Treasurer Admits Stealing $24K
… and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of dollars …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24k