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Opinion 2003-5
… opinion. PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits … by his own willful negligence. A death benefit allowed under General Municipal Law §208-b is paid by the … the holding by the Court of Appeals in Matter of Sutka v Conners , 73 NY2d 395, 541 NYS2d 191. In Matter of Sutka , …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Medicaid Program – Improper Payments to a Physical Therapist
… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, … September 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison Physical Therapy … B (2010-S-50) … To determine whether Mark Amir a physical therapist participating in New Yorks Medicaid program billed …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistInternal Control System Components
To determine whether the Office of Temporary and Disability Assistances Office management of its internal control system appropriately addresses all five com
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsState Agencies Bulletin No. 942
… Purpose To provide instructions for populating the Retirement Plans page in PayServ for affected employees of the State Police (Agencies 01060 … “Contributing” in the *Contribution Status: field. Enter “SEO” in the Option Code field under “Election Options.” Tab …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkState Agencies Bulletin No. 936
… benefits are included when determining the taxable amount for tax year 2009. Affected Employees Employees who receive … assistance benefits that exceed the $5,250 threshold for the 2009 calendar year through the agency (paid by … are qualified programs. Please see IRS Publication 15-B for further information. OSC Actions OSC will create Control …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsState Agencies Bulletin No. 932
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur … true and compliant with IRS regulations. Information about the vehicle itself, such as the make, model and Kelley …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal … services through rates set by SED. The reimbursement rates are based on financial information, including costs, that … Key Findings For the fiscal year ended June 30, 2014, we determined Bornhava claimed $14,237 in ineligible costs …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualCompliance With the Clery Act
… whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The … colleges, and five statutory colleges (affiliated with private universities) located throughout the State and a … Office of the State Comptroller examined SUNY's compliance with the Clery Act. Key Findings SUNY's System Administration …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… acquisition costs. Background The New York State Health Insurance Program (NYSHIP) provides health coverage to active … to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for inpatient and … Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughSamaritan Village, Inc. – Chemical Dependency Services Program
… whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring the contract to … for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programState Agencies Bulletin No. 2218
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the 2023-2024 Firearms Training and Safety … contained in the 2023-2026 Agreement between the State of New York and PEF, employees with peace officer status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyVillage of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be … of their constituents to the attention of my office. As a result, our auditors determined there were sufficient … . The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectJustice Center Audits
… the purposes of a duly authorized performance audit. Memo Bill Text Status … Authorizes certain reports relating to …
https://www.osc.ny.gov/legislation/justice-center-auditsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163National Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityLong Beach City School District – Financial Management (2023M-147)
… aspects of our findings. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 2194
… the following are revised procedures to protect personal privacy and safeguard the confidentiality of NYS employees’ … recipient without a completed, notarized Personal Privacy Protection Law Release form. OSC will continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsBrownfield Cleanup Program
… not a requirement of the program, DEC officials state that remediation of sites makes them more attractive to potential … interested in the Brownfield Program must submit an application to DEC. Upon approval, DEC formalizes program … and guidance on next steps, and identify roadblocks to remediation and resolutions. Failure to initiate, proceed …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation