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Overtime Temporarily Excluded from Tier 6 Contribution Rates
… 2024 State law excluded overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 … using enhanced reporting before or beginning in April 2022:* In January 2025, Reporting Contacts received an email … reporting or started using enhanced reporting after April 2022: In March 2025, Reporting Contacts received an email …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… covered the period from January 2019 through December 2023. About the Program The New York State Health Insurance … and retired State, participating local government, and school district employees, and their dependents. The Empire … on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, as required by the Contract. We …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… Objective To assess the extent of implementation of the three … (Report 2021-S-15 ). About the Program OMH’s mission is to promote the mental health of all New Yorkers, with a … local governments and non-profit agencies. OMH has sought to reduce the capacity at its inpatient facilities and …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed … fully evaluate most of its programs to determine if they are boosting the state’s economy and promoting promised job …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsEffectiveness of the Information Technology Transformation
… each organized within a different part of ITS. In each case, we reported on areas where ITS had not established …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) … against future claims for any unknown defects in the title to the property at the time of sale. The cost of title … noted by DFS officials in a January 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining … Whether the offices of a noncharter county are required to be kept open for the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … to the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… does not explain what is causing budgetary constraints and how they are contributing to delays, updates to cost … were noted in a number of cases. Still, it is unclear how constraints have held back the projects. The city …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededWoodbourne Fire District Audit Follow Up 2023M-98-F
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District - Audit Follow Up (2021M-31-F)
… a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial … operations, including controls for wire transfers, online banking, investments, procurement, travel and … partially implemented three, and did not implement one. Until all recommendations are implemented, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fLyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Village of Churchville – Procurement (2025M-140)
… according to statutory requirements set forth in New York State (NYS) General Municipal Law (GML) or the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… above the threshold applicable to that agency. See XI.2.A Thresholds for additional information. AGREEMENTS BETWEEN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic data. Adopt a Data Backup … for backing up and any other important details relating to the process (e.g., file-naming conventions, method of … There are several steps entities can take to improve their ability to quickly restore electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected … in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as follows: Bargaining Unit: 01 Current … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0Enforcement of the Mitchell-Lama Surcharge Provisions
… Purpose To determine if surcharges are being properly assessed at … Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. A total of 269 State-supervised … To determine if surcharges are being properly assessed at …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsSexual Harassment Policy for the Office of the State Comptroller
… free from sexual harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required to work in a manner that prevents sexual harassment in the workplace. … from coming forward to make or support a sexual harassment claim. Adverse action need not be job-related or occur in the …
https://www.osc.ny.gov/sexual-harassment-policyTown of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code … a monthly basis and reconcile the amounts collected with what is owed to various parties. Reconcile building permits …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198