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Security Over Critical Systems (Follow-Up)
… the purpose of regulating the flow of streams or rivers when required by public welfare, including public health and … objective of our initial audit, issued January 3, 2024, was to determine whether security over HRBRRD’s critical … data. Our audit covered the period from June 2023 through October 2023. Overall, we found HRBRRD demonstrated effort …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsEarnings Limits – Enhanced Reporting
… For Members Who Joined NYSLRS On or After April 1, 1996 Internal Revenue Code Section 401(a)(17) limits the … above the limit. Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 … April 1, 2017 – March 31, 2018 $270,000 For Members of Tier 6 (Joined NYSLRS On or After April 1, 2012) New York …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… in the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in … in a timely manner, as received. Collections totaling $5,806 were deposited but not recorded in the records. Seven … account had an unidentified cash balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of … from drug manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the … the managed care recipient had active enrollment with the MCO that submitted the encounter claim (often due to the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Roosevelt Fire District – Length of Service Award Program (2025M-40)
… Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not … policies and procedures when seeking to contract for LOSAP investment management services. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… and the Essential Plan, both of which provide health care services to individuals who are economically … of overlapping coverage. The Essential Plan should be the primary payer and Medicaid, as secondary payer, should pay … Plan as a liable third-party health insurance (i.e., primary payer). Key Findings DOH officials made some progress …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… December 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … drug program averaged almost $3.3 billion per year. In accordance with the contracts, CVS Caremark was required … Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 1331
… 04/03/14 and 07/09/14 (Institution) must be reviewed in order to determine if the employee is eligible to receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1742
… 2017 and 2018 SSU Retroactive Salary Increases Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the Action/Reason Code is LOA and is due to a Workers’ Compensation Leave (Reason Code of WCL, WDL, WPS) … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonSUNY Bulletin No. SU-360.1
… 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the State of New York and UUP, … on the first day of the payroll period following July 1, 2025 Effective Dates: The Non-Pensionable Lump Sum Payment … Half of Non-Pensionable Lum Sum Payment 04/30/2024 04/29/2025 07/31/2024 Second Half of Non-Pensionable Lum Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360
… 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the State of New York and UUP, … on the first day of the payroll period following July 1, 2025 Effective Dates: The Non-Pensionable Lump Sum Payment … Half of Non-Pensionable Lum Sum Payment 04/30/2024 04/29/2025 07/31/2024 Second Half of Non-Pensionable Lum Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesState Agencies Bulletin No. 1652
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1652-managementconfidential-mc-final-1-parity-increase-effective-april-2018Limitations – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 under Article 14B Sections 551 552 553 Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1841/limitationsPost-Retirement Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1841/post-retirement-death-benefitAccidental Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Accidental …
https://www.osc.ny.gov/retirement/publications/1841/accidental-disabilityPerformance of Duty Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Plan for ERS Tier 36 Article 14B Sections 551 552 553 Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1841/performance-duty-disabilityOrdinary Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Ordinary Disability Section 555
https://www.osc.ny.gov/retirement/publications/1841/ordinary-disabilityCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1841/cost-living-adjustment