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Opinion 91-33
… Taxation and Finance) CRIMINAL PROCEDURE LAW, §520.15(1)(a); CIVIL PRACTICE LAW AND RULES, §2601; 2 NYCRR 70.10, 70.11(2): Cash bail received by a county treasurer pursuant to CPL, §520.15(1)(a) and moneys … 174, revd on other grounds 64 NY2d 1036, 489 NYS2d 59; Lo Bello v McLaughlin , 39 AD2d 404, 334 NYS2d 692, affd 33 …
https://www.osc.ny.gov/legal-opinions/opinion-91-33State Agencies Bulletin No. 1109
… agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments not processed … automatically. Background Chapter 491 of the Laws of 2011 and Division of the Budget Bulletin B-1197 provide for … code of 1976 – 2006 in Bargaining Units 06, 46, 66, and 79 Effective Date(s) and Payment Date(s) Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1109-april-2011-management-confidential-mc-longevity-lump-sum-payments-llsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… prior tax year. Additionally, the body of the email should include at a minimum: The tax year for which the adjustment … 6 - Potential Tax Consequences of Assigning an Incorrect Official Station Section 8.A - Moving Mileage Rate Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … payment and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesFrequently Asked Questions – World Trade Center Presumption
… for this benefit? I retired after working at the World Trade Center site. If I develop a qualifying condition, does … public service. Would I be eligible to apply for World Trade Center accidental disability benefits? Is there a … to file for a reclassification of my benefit to a World Trade Center accidental disability benefit? I already retired …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsMineola Union Free School District – Competitive Quotations (2015M-313)
… approximately $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking … to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… a population of approximately 1,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Selected Wage Investigation Procedures
… child labor, help improve working conditions for adults, minors, and individuals with disabilities. Division … arise during the course of an investigation. The Division can require employers found to be in violation of the Laws to pay restitution of wages and can also assess penalties (which are retained by the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresState Agencies Bulletin No. 1380
To inform agencies of the timeline for the conversion of the account codes in PayServ to the statewide chart of accounts used today in the SFS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 2329.2
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 LGS payment and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesTown of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … necessary. The Board appropriated portions of fund balance in 2019 through 2023. However, the Town realized operating …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… and the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … and the money that was collected from them didnt always go to crime victims with some funds languishing for years …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsState Agencies Bulletin No. 1310
To inform agencies of OSCs automatic processing of the April 2014 PEF LLS payment and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-llsMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and you … be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planHate Crime Reporting
… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and … city, and local police agencies (agencies) to report crime data, including hate crimes, to the Division. Crimes … practice, age, disability, or sexual orientation. Hate crime incidents that agencies report to the Division include …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingMedicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) obtained Medicaid pharmacy services … care organizations (MCOs), which arrange for the provision of pharmacy services for Medicaid recipients and payments to … Under FFS Medicaid, the Department has taken a number of actions to help ensure pharmacy services are provided in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careCompliance With the Clery Act (Follow-Up)
… public make informed decisions when choosing a college for educational or employment purposes. Our initial audit report, … We made two recommendations to the State University of New York (SUNY) to develop strategies to enhance compliance with … Related Audit/Report of Interest State University of New York: Compliance With the Cleary Act ( 2013-S-70 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followFairview Fire District – Financial Operations (2024M-138)
… Key Findings The Board and District officials did not properly manage and oversee the District’s financial … the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… out of a total of $10 million. Many of the victims are senior citizens who trusted the defendants with their … out of their hard-earned savings, enriching themselves and living lavish lifestyles. Like most fraudsters, they thought … County DA's Financial Crimes Bureau at (516) 571-2149. Senior Assistant District Attorney Betty Rodriguez of DA …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli: MTA Faces Its Greatest Challenges in Decades
… and buses, the Long Island Railroad and Metro-North. Subway ridership has fallen notwithstanding the largest job … city funds, there has been little improvement so far in subway service. Riders are leaving the system in frustration … employees. Read the report , or go to: https://osc.state.ny.us/osdc/rpt8-2019-mta-financial-outlook.pdf Find out how …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decades