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Oversight of Persons Convicted of Driving While Intoxicated
… not made to the appropriate courts or District Attorneys (DAs), when otherwise required. Key Recommendations Develop … probation, make referrals to the appropriate courts and DAs, as warranted. Other Related Audit/Report of Interest New …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedEmpire BlueCross – Overpayments for Physician-Administered Drugs
… is typically administered by a health care professional in a hospital or facility setting. From January 1, 2017 … physician-administered drugs under the Hospital Program. In certain circumstances, physician-administered drugs provided in a hospital, skilled nursing facility, or hospice are paid …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Calculating Days Worked – Legacy Reporting
… (those who are working the full SWD) should be reported with full-time days. Part-time employees (those who are … many days worked should be reported each month: January with two pay periods: The days worked reported equal 17.34 February with two pay periods: The days worked reported equal 17.34 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedMiddle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Springs Union Free School District - Payroll (2018M-222)
… Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement … and implement procedures to ensure that employees are paid in accordance with contracts and CBAs. Implement and enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through … trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure … invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Tioga County – Court and Trust Funds (2023-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Opinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … retainer to an attorney and accountant engaged to assist in the administration of these funds; and (3) to pay for … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-26CUNY Bulletin No. CU-433
… Due to the increased frequency of retroactive transactions with an effective date greater than one year old, OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… and it is my hope it learns from the issues we found in this audit so they are not repeated.” The program was created in 2015 to make high-speed (100 megabits per second or Mbps) broadband service “universal” in all but the most remote areas of the state by 2018. ESD’s …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessGouverneur Central School District – Financial Management (2016M-351)
… County. The District, which operates three schools with approximately 1,600 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Limitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Career Plan
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. … exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded …
https://www.osc.ny.gov/retirement/publications/1513/limitationsVacating Orders – Divorce and Your Benefits
… court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-orders