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State Comptroller Releases Municipal Audits
… of 20 adopted budgets of various counties, cities, towns and villages across the state to assess whether local … their 2021 fiscal year budgets. Below are the findings of some of the communities reviewed: Adequacy of 2021 Budgets – … personal ties. Officials also did not seek competition for two of five professional service providers who were paid a …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsLeaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – New Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… and separate from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialTown of Cohocton – Procurement (2025M-13)
… the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the … for helping ensure that goods and services are acquired in a cost-effective manner is to seek competition that is often … extravagance and fraud, while allowing interested vendors a fair and equal opportunity to compete. Whether using formal …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… or when agencies are seeking contracts in a single or sole source market, agencies should also involve staff with knowledge in analyzing complex vendor proposals and who are adept in negotiating contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… (co-op) housing to middle-income families. A total of 269 State-supervised developments with over 105,000 apartments … while also extending their affordability. As part of the State’s commitment to increase and preserve the number of … manage the development in accordance with local codes and State rules and regulations. Each development has an assigned …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 95-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper … a proceeding to consolidate several sewer districts on its own motion, or whether such a proceeding may be …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Implementation of Train Service to Grand Central Madison
… adequately factored in passenger feedback. We noted the top, most common customer concerns remained the same between …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Objective To assess the extent of implementation of the two … Civil Service contracted with UnitedHealthcare (United) to administer the medical/surgical portion of the Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… $701 million worth of improper spending, and may have also led to unsatisfactory long-term care for eligible … individuals are automatically enrolled in MLTC, others can choose to voluntarily enroll. DOH contracts with Maximus … MLTC program is critical because it helps ensure members get the care they need and contains costs. These are services …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsRetirement Option Election Form For Tier 3, 4, 5 and 6 Members (RS6399)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with one beneficiary use form RS6399.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6399.pdfOpinion 92-2
… in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS … to use general fire district funds to pay amounts due under contract for hydrants serving a zone); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today by New … to respond to infectious disease outbreaks at nursing homes, even before the pandemic, under the previous … had assessed the internal control environment. A separate independent review is underway at the direction of the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesCompliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York … and accurately reporting statistics on crime and incidents to the State Education Department (Department). We also …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesState Agencies Bulletin No. 1270
To inform agencies of new earnings codes and procedures for processing the 20132014 YearRound Lifeguard 2 Day Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1270-2013-2014-2-day-deficit-reduction-plan-psnu-employees-year-round