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Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)

… the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to … reveal any evidence of disease or other impairment of the heart may be eligible for a performance of duty retirement …

https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefits

South Otselic Fire District – Financial Activities (2022M-169)

… Board members attended the mandatory training, they could have ensured reporting requirements were in place. Key … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169

Bellmore Union Free School District – Payroll (2023M-129)

Determine whether Bellmore Union Free School District District officials approved supported and monitored overtime

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

Germantown Central School District – Payroll (2023M-3)

… of Education (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Lake Placid Central School District – Investment Program (2023M-94)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for … cash flow forecasts. Consider other legally authorized investment options when investing available funds. Had …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

Chazy Union Free School District – Medicaid Reimbursements (2021M-166)

… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… complete report - pdf] Audit Objective Determine whether Town officials adequately safeguarded Highway Department … services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Town of Brandon - Financial Condition (2019M-239)

… whether Town officials effectively managed the Town’s financial condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Granville Central School District – Medicaid Reimbursements (2021M-90)

… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Unified Court System Bulletin No. UCS-76

… must be determined by dividing the statutory salary by 366 days (calendar year 2004 is a leap year). Prior to the … 2003 and December 31, 2003, regardless of the number of days actually served during this period: The adjustment will … multiplying the result by the total number of calendar days actually served. That result is then divided by fourteen …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judges

State Agencies Bulletin No. 992

… Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background The emergency … by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … 5/26/10 A bulletin for Agencies regarding the processing of the Institution Lag and Institution Extra Lag payroll …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/992-2010-salary-increases-employees-represented-civil-service-employees

New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)

… Selected Economic Trends New York Unemployment Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the pandemic remains severe. One key measure is the total …

https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021

Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)

… the Office of Children and Family Services (OCFS) under grant contracts for the period July 1, 2002 through June 4, …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-follow

SUNY Bulletin No. SU-91

… who were part-time during the 1996 academic year and have since become full-time are eligible. Employees who were full-time during the 1996 academic year and have since become part-time are not eligible. Employees … SUNY's Director of University-Wide Human Resources. If you have any additional questions related to Lump Sum Payments, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-91-suny-discretionary-lump-sum-payments-2003-2004

SUNY Bulletin No. SU-82

… who were part-time during the 1996 academic year and have since gone to full-time, are eligible. Employees who were full-time during the 1996 academic year and have since gone to part-time are not eligible. Employees … SUNY's Director of University-Wide Human Resources. If you have any additional questions related to payments, please …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-82-suny-discretionary-lump-sum-payments-2002-2003