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State Agencies Bulletin No. 1105
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … whose educational assistance benefits as identified on the report either Exceeds $5,250 or Exceeds $5,250 when … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsLimitations – State Police Plan
… year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in … year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in … year included in the FAE period exceed the average of the previous four years by more than 10 percent, the amount in …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsForensic Audit of Dual Employment Approvals and Conflicts
… Background The MTA provides transportation services in and around the New York City metropolitan area. MTA's Code of Ethics (Code) allows employees to engage in external employment with certain provisions. For example, … transportation users at risk. In addition, MTA employees on military leave were overpaid an aggregate of $65,722. We …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… no longer be deleted. The accounting date and budget date on the vouchers will be updated and the voucher status will … through the normal approval process. The chartfield coding on the vouchers will remain unchanged. If the appropriation … referenced on the voucher is scheduled to lapse in March, the account code will need to be changed to 32207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedArea #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessOpinion 97-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … been held beyond the five year dormancy period set forth in Abandoned Property Law, §600 should be transferred to the …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Preston Fire District – Board Oversight (2025M-87)
… ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted appropriations … period, the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and … was in place, District officials did not have guidance on when and how to help ensure that they obtained the best …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly … up to date.” There are nearly 9,000 public water systems in New York, including more than 2,800 community water … sharing information about risks identified by VAs. Attacks on water systems can cause widespread illness and casualties, …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s … services generally costing less. A prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient … and remit the rebate revenue to Civil Service. Based on judgmental samples of 10 manufacturers and 25 drugs, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOrdinary Disability – En-Con Police Officers Plan
… 1997, only the performance of duty and the En-Con police disability benefits are available. Eligibility If you are … of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … made. If you are 60 or older at the effective date of your disability retirement your ordinary disability benefit would …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityOpinion 90-54
… distribution of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter … plans are not required to accept a QDRO. However, the New York Court of Appeals in Majauskas v Majauskas , 61 NY2d … order issued by a court of competent jurisdiction in New York State. Such order will not be considered a QDRO . …
https://www.osc.ny.gov/legal-opinions/opinion-90-54DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… of Jael Watts, the owner of Pearl Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over $1.2 million in transportation grant funds. “Jael Watts allegedly devised …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeDolgeville Central School District – Fuel Monitoring (2023M-175)
… [read complete report – pdf] Audit Objective Determine whether the Dolgeville … perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have … policy to address authorizations, restrictions, safeguards and documentation over use. Revise the travel policy to reflect the actual practices used by the College and include maximum reimbursement rates, such as GSA per diem …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately … contract (EPC) for a hydroelectric power project based on inaccurate financial projections, and the project has run … the acceptable use policies and ensure software installed on City computers is business appropriate. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately … Key Findings The Supervisor and Board have not focused on developing budgets that mirror the actual results of Town … Any long-term financial plan must be monitored and updated on a continuing basis. …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and … be based on the amount of your reduced pension benefit. For more information, including the taxability of a PLS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) The … STATE COMPTROLLER DiNAPOLI RELEASES MUNICIPAL SCHOOL AUDITS New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0