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State Agencies Bulletin No. 867

… An additional deferment is available to employees age 50 and over. These employees can defer up to $5,500 in addition … cannot choose to have both the “Retirement Catch-Up” and the “50 and Over Catch-Up” additional amounts deferred in the same …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/867-deferred-compensation-maximum-contribution-limits-calendar-year-2009

Dutchess County – Contract Monitoring (2023M-142)

… approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without ensuring …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly … forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Town of Evans – Employee Benefits (2024M-53)

… whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out … supported and approved. Key Findings The Town’s leave records and separation payments were generally not accurate, … were not properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… along with physical IT assets, are properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

Center Moriches Union Free School District – Payroll (2024M-155)

… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155

Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses

… fraud scheme through their fraudulent operation of Dolson Avenue Medical ("DAM" or the "Practice"), a … Attorney’s Office, the National Insurance Crime Bureau, Liberty Mutual Insurance, and USAA Insurance for their … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providers

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Department’s financial operations for the period …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… Purpose of Audit The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to September 5, 2013. Background The Kiantone Independent …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)

… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding …

https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans

… sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible for … will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …

https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leave

Wyoming Central School District – Financial Management (2016M-67)

… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67

Montauk Union Free School District – Financial Condition (2016M-168)

… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Massena Central School District – Financial Condition (2016M-21)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which … students, is governed by an elected nine-member Board of Education. The 2015-16 operating budget was approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Schroon Lake Central School District – Financial Condition (2014M-145)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 … through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Chittenango Central School District – Financial Management (2016M-294)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294