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Normal Retirement – Article 14 Benefits
… but must be separated from service on the first of the month following the month you reach 62. With at least 22 years of service credit, you can apply for normal retirement regardless of your age. The normal retirement benefit equals 50 percent …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks … Building principals did not retain cash collection logs from the safes where club money was placed before deposit and … treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Perth – Supervisor’s Records and Reports (2024M-149)
… maintain complete, accurate and timely accounting records or provide adequate financial reports to the Board. For … adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the highway …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Agencies Bulletin No. 1082
… Purpose To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to … by OMH to enable them to more easily track the number of hours worked, the specific program in which the extra … Extra Service began Earnings End Date: Enter last date of Extra Service Hours: Enter Number of Hours Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhPerformance Incentive Program
… its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the bulk of incentive awards to upper management. Upper management …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programArea #12 – Information Technology Contingency Planning – Information Technology Governance
… enable the recovery of operations after an unexpected IT disruption are collectively referred to as IT contingency planning. An unplanned IT disruption involving the corruption or loss of data or other … personnel for the actions they must take in the event of a disruption and could significantly reduce the resulting …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningComptroller DiNapoli Releases School Audits
… , Putnam Central School District , Springville-Griffin Institute Central School District and the Three Village … County) District officials have established an effective policy to ensure claims are adequately documented and … appropriations as of June 30, 2015. Springfield-Griffith Institute Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Tidal Basin Government Consulting, LLC
… Tidal Basin $24.1 million, which included $22.5 million for professional services and $1.6 million for travel expenses. Background The Division’s mission is to provide leadership, coordination and support to … justified without designating the Tidal Basin consultants’ official stations or maintaining and reviewing the …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-612
… agency instructions for processing the 2017 CUNY Nurses Health Specialty Differential through the Time Entry page. … (Full-time only) Background The 2017 CUNY Nurses Health Specialty Differential payment for employees in the … $211.84. Agency Actions To pay the 2017 CUNY Nurses Health Specialty Differential to eligible employees, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-612-2017-city-university-new-york-cuny-nurses-health-specialtySUNY Maritime College Review of PCard Transactions and TCard Expenses
… on State-issued Procurement and Travel credit cards, along with travel expenses made by SUNY Maritime College (Maritime) … and travel expenses were appropriate and complied with Office of General Services (OGS) Citibank and Maritime … official duties of the cardholder and were in accordance with the OGS and Maritime’s Procurement Card Guidelines. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… Head of Responsible Investment at Church Commissioners for England, today announced their support for a shareholder proposal that calls on ExxonMobil to … significant shareholder concerns and properly account for climate risk in its operations, even as its competitors …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCUNY Bulletin No. CU-637
… Purpose To provide agency instructions for processing the 2018 CUNY … through December 31, 2018, receive $211.84. Agency Actions To pay the 2018 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following … To provide agency instructions for processing the 2018 CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-637-2018-city-university-new-york-cuny-nurses-health-specialtyCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… State Entities (ASEs), achieved a reduction of their energy consumption by 35 percent as directed by Executive … 111 (E.O. 111 or the Order) and whether the New York State Energy Research and Development Authority (NYSERDA) took … to assist other entities to comply with the statewide energy efficiency target established by the Order. Background …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesCity of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Localities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient … to December 31, 2012. Background In New York State, each of the 57 counties outside of New York City has a County Board of Elections (County … To determine whether the State Board of Elections provided Local Election Boards with sufficient …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In accordance with New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDepartment of Transportation Bulletin No. DOT-44
… instructions for processing the 2024 Call-Out Response Payment. Affected Employees: Employees of the Department of … Association (CSEA), provides for a call-out response payment to eligible employees at the end of the season. Effective Dates: Payment may be made beginning in Pay Period 6L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Department of Transportation Bulletin No. DOT-42
… instructions for processing the 2023 Call-Out Response Payment. Affected Employees Employees of the Department of … Association (CSEA), provides for a call-out response payment to eligible employees at the end of the season. Effective Dates Payment may be made beginning in Pay Period 5L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-42-2023-call-out-response-payment-fiscal-year-2022-2023