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Retiring Before Age 62 – Career Plan
… retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on … 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the reduction is permanent — it does …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Opinion 92-23
… This opinion represents the views of the Office of the State Comptroller at the time … for the benefit to be provided to the lessee? (5) How long a period would be considered a reasonable term for … a public hearing if the property to be leased has a value in excess of $1,000. Thus, the hearing requirement is …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Selected Aspects of Accommodations for Passengers With Disabilities
… disabilities by July 1994, absent an extension of time. Any new construction or alteration of an existing station … format text for visually impaired people. PANYNJ did not have written agreements between the airport operator and … carriers, as required by federal regulation. PATH stations have tactile tiles (raised rubber platform edge) to alert …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesOpinion 96-23
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees … are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine whether Davis Ethical Pharmacy (Davis Ethical) … operated by William Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOversight of Homeless Shelters
… by State and local laws and codes. Key Findings The Office does not sufficiently monitor State-certified shelters, nor …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersImplementation of the Security Guard Act (Follow-Up)
… requires that individuals working as security guards have a valid registration card, and entrusts the Department … the issuance of the follow-up to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Rx Plan) for retired members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not have Medicare. Claims paid under the Medicare Rx Plan are …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) … aid for disadvantaged students who show the potential to succeed despite poor academic preparation and limited …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programCUNY Bulletin No. CU-387
… Purpose To provide agencies with information for the manual … and 10/14/09 Background The rate increases are pursuant to the 2008-2011 Memorandum of Agreement between the City … (Compounded) Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceAdministration and Monitoring of Financial Assistance to New York City Businesses
… Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance … also determined whether NYCIDA recaptured public benefits in accordance with the project and/or lease agreements. The … Program NYCIDA was created by the New York City Council in 1974 “to promote the economic welfare of its inhabitants …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesOpinion 2006-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … institutions within the region that are eligible and have become members of the FHLB (12 USC §§1422a, 1424, 1426, … from such officers and the agreed upon interest, if any (emphasis added). Thus, the 2002 amendment did not expand …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Walden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Town of East Hampton – Budget Review (B7-16-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Batavia – Water and Sewer Operations (2018M-12)
… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsPatchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Vendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1