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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of Hebron , … and four recommendations were partially implemented. Hamburg Industrial Development Agency – Project Approval and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… that failed to properly report correct patient discharge codes on inpatient claims. The audit covered the period from … hospital. Hospitals must also use certain patient status codes to indicate whether the patient was transferred or discharged at the end of their stay. These codes are important because payments may vary significantly …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for … Crystal Beach Volunteer Fire Department Misappropriation of Funds 2014M243 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsContract Advisory No. 25
… information and documents centrally organized Since the launch, 41 agencies have signed up for EDSS access and are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… by General Municipal Law. The Board borrowed $100,000 each year from District reserve funds to fund operating expenses, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… State Comptroller Thomas P. DiNapoli and Westchester County … mother’s death to pocket nearly $22,000 from the New York State and Local Employees Retirement System, which DiNapoli … Mary Nash hid their mother’s death and tried to cheat the state retirement system,” DiNapoli said. “Now they have been …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWhat to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting Workers' Compensation Benefits page for … do not take contributions from salary earned in excess of the Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportState Police Bulletin No. SP-171
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … The 2016 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, paychecks dated 12/14/16 Eligibility Criteria Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-payState Agencies Bulletin No. 1285
… the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy … Services 3 $1,200 Correction Captain $1,200 Director of C.E.R.T. Operations in DOCCS $1,200 Department of Environmental Conservation: Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1285-2013-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1977
… agencies with instructions to update Tier 6 employees’ Savings Plans page due to the two-year look back. Affected Employees … be entered in the Percent of Earnings field on the PayServ Savings Plans panel. Effective Dates Effective Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcTown of Spencer – Disbursements (2025M-35)
… made during the audit period totaling approximately $21 million …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35CUNY Bulletin No. CU-631
… Purpose To provide instructions for processing payroll deductions for the 2019 CUNY Charitable Campaign Deduction Code 897 . … All employees Effective Date(s) Payroll deductions for the 2018 CUNY Charitable Campaign will begin in paychecks … To provide instructions for processing payroll deductions for the 2019 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… housing crisis caused by the pandemic escalated the need for programs that provide housing stability. As such, the … of low- and moderate-income families and have different rules regarding eligible activities. HCR functions as a … million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 1019
… Federated Fund Number which appears on the authorization card must be used as the Deduction Code. Cards that have been … the Federated Fund (SEFA) Deduction Code, click on the + sign to add a new row in the General Deduction page, insert a … for 2011, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1019-2011-sefa-state-employees-federated-appeal-campaignOpinion 89-11
… Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: … may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and its …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Town of Oxford – Financial Condition (2024M-135)
… report includes 13 recommendations that, if implemented, will help the Board and Town officials improve their …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Opinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who … Law, §37[8]). Section 37(10) of the Lien Law addresses how these bonds are to be indexed. Specifically, it states … Concerning i where and how the bonds are to be indexed on your records ii who …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Agencies Bulletin No. 703-A
… increase. Beginning April 1, 2006, employees who work the evening shift are eligible to receive $1,800 annually; and … Governor's Office of Employee Relations has defined the evening and night shifts for the purpose of payment of the … to work the night shift shall receive $900 annually. Evening shifts are defined as any shift that begins at or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaState Police Bulletin No. SP-154
… To provide the Division of State Police instructions for processing the 2013-2014 Fitness Bonus Payment. Affected … physical fitness test. Following are the payment amounts for the 2013-2014 Fitness Bonus Payment. Bargaining Unit … fitness test may be entitled to fitness bonus payments for 2009, 2010, 2011 and 2012. Agency Actions To pay the 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-154-2013-2014-state-police-fitness-bonus-paymentOpinion 89-33
… you ask whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains … to liability of village officials in connection with a wrongful payment, this, of course, is dependent on the … only that, depending on the specific factual situation, if wrongful payment has been made upon certification without …
https://www.osc.ny.gov/legal-opinions/opinion-89-33