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Management of Capital Projects
… the capital project management process and was successful in completing scope of work timely, with quality, and within … About the Program LIRR is the busiest commuter railroad in North America, carrying an average of 301,000 customers … communities it serves and facilitating economic growth in the region. A subsidiary of the MTA, it comprises over 700 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if … audit period, Gainwell’s third-party liability recoveries on FFS pharmacy payments totaled almost $53 million. Key … recovery process to ensure all available recoveries on FFS pharmacy payments were made. We also found claim …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible*. New York’s 529 College Savings Program is an investment tool designed to help parents save for college. Contributions made by Dec. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in … A Syracuse man pleaded guilty yesterday to stealing nearly $22000 in …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… in jail and pay over $59,000 in restitution after her conviction for embezzling from the Court and altering records … to investigate her crimes, leading to her arrest and conviction. The joint investigation determined that, from …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionSelected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance … in 11 counties in the State, including Nassau County. Public Administrators are responsible for … not covered by the Public Administrator’s appropriated county budget and prior to liquidating estate assets. The …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesCompliance With Payment Card Industry Standards
… selected State University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and … York (SUNY) is the largest comprehensive university system in the United States, consisting of 64 institutions and about … Among a range of issues, we identified weaknesses in: the completeness of systems’ component inventories; …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsOpinion 99-3
… to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A … of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the purpose of … of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Avoiding a Rejected DRO – Divorce and Your Benefits
… NYSLRS, as a governmental plan, has discretion to reject … or contradictory provisions, or are contradictory to plan requirements or New York State law, will be rejected. …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droOpinion 89-17
… -- Reserve Fund (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Retroactive Payments and Your NYSLRS Pension
… payments you receive from your employer. These payments can be from new union contracts, arbitration awards or legal … your FAE. For example: You retired on July 31, 2026, and your FAE was calculated using your three years of … your FAE, some of your earnings may exceed the limit and will not be included in your pension calculation. Using …
https://www.osc.ny.gov/retirement/retroactive-paymentsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4) 180-Day Response
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal; and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4-response.pdfNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… The New York State Common Retirement Fund (Fund) is evaluating 28 publicly traded integrated oil and gas … the Fund’s trustee, announced today. Each company is being asked to provide information on its readiness to … evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the transition …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… plans for recipients who were no longer enrolled in these plans. The audit covered the period January 1, 2010 … problem or disability. Generally, recipients enrolled in these Plans need home care, adult day health care, or … capitation payment for every Medicaid recipient enrolled in a Plan, and the Plan arranges for the provision of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careBorrowing Against Your Contributions – Article 14 Benefits
… for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the … time, you may be required to pay a 10 percent penalty tax in addition to any ordinary federal income tax you owe. … when borrowing against your contributions: You must be in active service and have one year of member service credit. …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… reviewing information contained in the claim/voucher packet, including appropriate approvals, travel forms, … tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates and expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Agencies Bulletin No. 2329.1
… not processed automatically. Affected Employees: Employees in the following payment eligible bargaining units who meet … The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity … Dates: The April 2025 LGS Payment will be processed in separate paychecks on the check dates listed below. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… urging them to reject Elon Musk’s trillion dollar proposed pay package for a lack of defined goals and to vote against … from potential legal accountability. “Elon Musk’s latest pay proposal is indefensible in both scale and design,” … down the holdings of every other shareholder. This pay proposal is not pay for performance — it’s pay for power. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesOpinion 2002-4
… out by the town highway superintendent provided such work is reasonably related to and does not interfere with the … usual work of the superintendent and the cost of the work is charged to the town's general fund. You ask whether a town … are owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Nichols Joint Fire District – Procurement (2025M-103)
… to compete. The District purchased approximately $592,000 in goods and services during the audit period. Audit Summary … use a competitive process to procure goods and services in accordance with statutory requirements set forth in New York State General Municipal Law (GML), the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103