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Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… The Treasurer did not keep a complete and accurate account of all receipts and disbursements, did not prepare an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Agencies Bulletin No. 1200
… income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011CUNY Bulletin No. CU-279
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-299
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleDiNapoli Report Highlights Regional Education Trends
… DiNapoli issued a report today detailing regional trends in education funding, enrollment and conditions across the … separate regions outside of New York City. "Investments in New York's public schools are vital at both the state and … said. "By examining regional comparisons and trends in school district revenues, expenditures and student …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsOpinion 89-56
… who report health care services billed but not provided) COLLECTIVE BARGAINING -- Compensation (payments to employees … insurance plan may provide, by local law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 91-64
… LAW, §305(14); GENERAL MUNICIPAL LAW, §103: When it is known or can be reasonably anticipated that the aggregate … in General Municipal Law, §103, competitive bidding is required for each contract. 2 Opns St Comp, 1946, p 308 is … your inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It …
https://www.osc.ny.gov/legal-opinions/opinion-91-64The Survivor’s Benefit Program for New York State Employees
… The Survivor’s Benefit Program provides a minimum death benefit to your survivors if you are an eligible New York State … You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the … The Survivors Benefit Program provides a minimum death …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… toward insolvency, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Monroe …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersOversight of Language Access Services
… and providing sufficient oversight of Language Access Services. The audit covered the period from January 2019 … and over 7,000 employees, DOHMH provides a broad range of services including inspecting food establishments, conducting … and Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work because hundreds …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… toll transactions. The audit covered the period January 1, 2013 to August 20, 2017. Background The Metropolitan … TBTA’s total operating revenue for 2016 was approximately $1.9 billion. In November 2012, TBTA implemented the All … the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… As a result, it cannot use the information to best focus its attention on locations that are in danger of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… expenses on the administrative component of the premium rate and estimated approximately $4 million in annual overpayments for each year that the rate is not corrected. WellCare and several other MCOs appear … contracts to be submitted to the Department for its prior approval at least 90 days prior to the management contract’s …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly premium payment for each enrollee. In 2014, New … written. In another example, $43,217 was paid to a pharmacy that was excluded from Medicaid due to abusive … calculation and could result in reduced premiums. There is considerable risk that UHC and Amerigroup did not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionSeaford Union Free School District – Capital Assets (2024M-112)
… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … $822. We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… DiNapoli said today. “The SAVE Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” DiNapoli said. … of conduct, and develop emergency response plans for each building. To comply with the SAVE Act, SED requires that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… A $5.5 billion surplus from last fiscal year and $1.7 billion … three-year period adding up to $19.8 billion. The deficits average out to 8.2% of the city’s expected revenue each year, … in the years after. Spending grew at an average rate of 5% per year over the decade before the pandemic. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… fiscal year. The fiscal trajectory of FY 2024 followed recent trends – stronger-than-projected revenues and … a recession. Unanticipated revenue has been critical in recent years to allow the city to keep pace with … underbudgeted items DiNapoli’s office has highlighted in recent years as risks, charter school costs and funding for …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainState Agencies Bulletin No. 2246.1
… the lump sum payment for garnishments and federal levies. Tax Information: The Non-Pensionable Lump Sum Payment is … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-association