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Opinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Area #7 – Access Controls – Information Technology Governance
… such as a particular software program or database. For example, access controls can be implemented to limit who … For example, former employees’ accounts should be disabled on the day they leave local government or school … and unique passwords that: Are different from passwords used for other systems; Do not match lists of common, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… today the unsealing of an indictment charging Renee Kanas, 63, a resident of Tamarac, Florida, with Grand Larceny in the … Degree, a Class C felony. Kanas is charged in Albany County Court with stealing over $148,000 in pension payments … Attorney General Schneiderman thank the City of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security Administration Office of Inspector General (SSA OIG), the United States … State Comptroller Thomas P DiNapoli the US Attorney for the Eastern District of Pennsylvania the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted budget and other authorizing legislation as well as project budgets. … Within the Commitment Control KK module budget journals are used to record the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… said. “My auditors found the system was allowing payments on claims involving providers who were not certified to treat … auditors noted that when inactive providers are included on Medicaid claims, DOH lacks assurance those providers can … Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. Medicaid Program: …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionState Agencies Bulletin No. 2215
… currently receive Earnings Code LOC or Earnings Code LMH, on or after the applicable effective dates listed above, are … absence, the agency must submit the following information on the Additional Pay page using the appropriate Earnings … and Location Mid-Hudson Pay (Earnings Code LMH). Fields on this report include EmplID, Employee Record Number, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2259
… issued in calendar year 2023 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law … providing the correct address prior to September 1 st . Please indicate “Agency Return Address” on the subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksCUNY Bulletin No. CU-803
The purpose of this bulletin is to provide agency instructions for processing the City University of New York CUNY 2024 Uniform Allowance Payment for Nursing Titles
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesCUNY Bulletin No. CU-851
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2024 Uniform Allowance Payment for Nursing Titles. Affected Employees: CUNY employees in … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesState Agencies Bulletin No. 2363.1
… Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and … letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies … and returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2350
… ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: All employees in … Criteria: Employees in Bargaining Unit 02, title of Racing Inspector at the NYS Gaming Commission are eligible to … FEE; and Is assigned to a track location in the title of Racing Inspector during the month of July 2025 Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingCUNY Bulletin No. CU-841
… employees, agencies must submit the following information on the Time Entry Interface (NPAY502) or the Time Entry page … Earnings Code UA6 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance CUNY and the amount paid will appear on the employee’s paycheck stub or direct deposit advice. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-841-cuny-june-2025-security-titles-uniform-allowance-paymentState Agencies Bulletin No. 2363
… issued in calendar year 2024 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law … providing the correct address prior to September 1 st . Please indicate “Agency Return Address” on the subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2114
… 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil … Pay (LOC) and employees located in the counties of Dutchess, Putnam or Orange currently receiving Location Pay … are entitled to the increase. Payment (Earnings Code) County April 2023 Amount Location Pay Downstate Adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil … Code LOC) and employees located in the counties of Dutchess, Putnam or Orange currently receiving Location … are entitled to the increase. Payment (Earnings Code) County April 2024 Amount Location Pay (LOC) NYC, Rockland, …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilMattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire … Did the Board of Fire Commissioners Board of the Mattituck Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Bedford Central School District – Medicaid Reimbursement (2025M-43)
… (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 … such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which received services … the School Supportive Health Services Program (SSHSP) to help school districts (districts) obtain Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Windsor – Capital Project (2025M-52)
… Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March 1, 2022 … TOV residents. In March 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the … funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Southwestern Central School District – Claims Audit (2025M-34)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … The claims auditors did not properly audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34