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Limitations – 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
… For this purpose, the term "employee" includes "a paid elective official of the State or paid member of a public legislative body or other local elective official ..." (4 NYCRR 73.1[c][1][ii], as amended … to expand eligibility for coverage to include unpaid local elective officials. Although a member of a board of fire …
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
… System before September 1, 1997. For those who last joined on or after September 1, 1997, only the performance of duty … your FAS. The benefit would also include an annuity based on any annuity savings contributions you have made. If you … disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityOpinion 90-54
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; …
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)
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were … A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
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)
… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by … Determine whether College officials adequately monitored credit card and travel …
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)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. … Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not … sound budgets which reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing …
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
… of this amount after experiencing operating surpluses in four of the last five years. When the unused appropriated … paid. Auditors questioned the reasonableness of $14,190 in payments for 258 chaperoning and sports scorekeeping … disbursements, totaling $248,900, that were not included on the board’s list of all claims that have been audited and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … said DiNapoli. “However, with the state’s strong reliance on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-report