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What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planVillage of Leicester – Financial Management (2025M-7)
… by rental and interest income, real property taxes, State aid and sales tax, while the water fund is funded … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… fund budget includes estimated revenues for Federal aid that will not be fully realized, and State funding for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Controls and Management of the Unemployment Insurance System (Follow-Up)
… key tasks in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program … that the estimated fraud and improper payment rates for New York’s UI program have fallen since the height of the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followOpinion 96-4
… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of … to supersede in village); (disposition of proceeds of sale of property) PUBLIC CONTRACTS -- Terms and Conditions …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
To assess the extent of implementation of the three recommendations included in our initial audit report Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan Report 2022S24
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… sufficiently documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education provider located in Westchester County, New York. Hawthorne provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … Background The Mill Neck School, located in Mill Neck, New York, provides special education services to preschool and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… work with the Nassau County District Attorney and the New York State Department of Financial Services. On December 10, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (RCM). We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, … work to review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… other facilities licensed under Article 28 of the Public Health Law; as well as facilities operated by the State pursuant to the Mental Hygiene Law, Education Law, and the Correction Law. … to ensure adequate staffing through means other than mandatory overtime. If nurses feel their employers violated …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followEn-Con Police Disability – En-Con Police Officers Plan
… must have at least five years of total service credit as a police officer in the New York State Department of … for disability. If you have 25 or more years of En-Con police service, and are eligible for service retirement, your … disability, performance of duty disability, En-Con police disability and regular service retirement benefits may …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and City-School Fiscal Relations , March 3, 1948, p 5; The New York State Constitution - A Reference Guide , Galie, 1991, p …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the United States of America, obligations of the State of New York and, in certain circumstances, obligations of New York …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Great Neck Park District – Capital Assets (2025M-27)
… a result, the park supervisors tracked equipment based on their understanding of verbal procedures provided by the … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27East Ramapo Central School District – Budget Review (B25-5-2)
… of approximately $136.2 million may be overestimated by as much as $23.6 million. The transportation appropriation of … the District’s 11 collective bargaining agreements (CBAs) have expired or will expire soon, and three CBAs were settled … and reserves. In addition, the District is projected to have a $25.8 million operating surplus for fiscal year ending …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Opinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15CUNY Bulletin No. CU-719
… deduction codes: Deduction Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr Bef Tx BTX19D Metro+ Fam Std Full Rdr Bef Tx …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… at City Hall, such as signs identifying van accessible parking spaces, properly sloped access ramps, interior … 38 components at the Senior Center, such as accessible parking spaces with signs and marked access aisles, interior … mounted at an accessible height. 16 components at the Fire Department Headquarters, such as access ramps with …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of … Village of New Paltz Internal Controls Over Building Department …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201