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Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)

To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdf

OPWDD Procurement Card Transaction Examination

The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdf

Town of Russia – Financial Management (2014M-212)

… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … by an elected five-member Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and highway funds in 2013 totaled …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

State Agencies Bulletin No. 1410

… To inform agencies of new earnings codes and procedures for processing the third phase of the Summer Seasonal … employee joins the payroll in State Fiscal Year 2015-2016 for the 2015 summer season and will continue until the employee leaves the payroll for the 2015 summer season. Monies collected as part of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonal

State Agencies Bulletin No. 1327

… To inform agencies of new earnings codes and procedures for processing the first phase of the Summer Seasonal … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … and 8L, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria provided …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonal

State Agencies Bulletin No. 1329

… To inform agencies of new earnings codes and procedures for processing the second phase of the Summer Seasonal … and will continue until the employee leaves the payroll for the 2014 summer season. Monies collected as part of the … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonal

Accuracy of Reported Cost Savings

… of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost … based on historical and current Medicaid claims data. For calendar years 2008 through 2012, OMIG reported cost …

https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savings

Town of Ellicott – Justice Court (2015M-111)

… of our audit was to examine the Court’s financial activity for the period January 1, 2011 through April 21, 2015. … of our audit was to examine the Courts financial activity for the period January 1 2011 through April 21 2015 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111

Independent Oversight: OSC's Contract Review Safeguards Public Funds

… Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money … and other vendors. The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 … to statutorily restore certain OSC oversight authority for billions of dollars in contract spending should be …

https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds

Ordinary Death Benefit – En-Con Police Officers Plan

… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …

https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefit

Accidental Death Benefit – En-Con Police Officers Plan

… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … surviving spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for benefit payments, and the payments made to that time do …

https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefit

Partial Lump Sum Payment – En-Con Police Officers Plan

… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … retirement).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …

https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-payment

State Agencies Bulletin No. 921

… OSC requests agencies update the Position Location code for employees working within the Metropolitan Commuter … York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective … The Bureau of State Payroll Services is responsible for administering this tax for New York State agencies. This …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-tax

Town of Sheridan – Disbursements (2023M-101)

… were adequately supported, properly approved and for Town purposes. Key Findings Claims and payroll-related … were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of … documentation indicating that they were received and for appropriate Town purposes, 234 totaling $313,112 were not …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Vested Retirement Benefit – New Career Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to Service … Benefit . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit

Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits

… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …

https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefit

Comptroller's NYS Common Retirement Fund Responsibilities

… As the sole trustee responsible for the New York State Common Retirement Fund (Fund), Comptroller DiNapoli is directly accountable for its performance, oversight and management. The sole … the best investment choices and allocation of assets for the Fund. Provide independent advice and oversight of all …

https://www.osc.ny.gov/common-retirement-fund/responsibilities

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