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Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … or misappropriated without detection. For example: The amount of municipal waste collected, as recorded by the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Examination of Unemployment Insurance Willful Overpayments
… Purpose The objective of our examination was to determine whether NYDOL properly … eligible workers who become unemployed through no fault of their own. An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered willful …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsOpinion 91-15
… -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so … number of lots or the overall density. This is in reply to your letter concerning payment by a developer of money in lieu of the set aside of park land pursuant to Village Law §7-730 under the following facts. You state …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key … the procedures and requirements for making grade changes in the current year and for prior years. Periodically review … systems. … Controlling Access to Student Grading Systems in School Districts 2015MS3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Town of Sidney – Supervisor’s Disbursements (2015M-214)
… and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 … June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately … approximately $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214State Agencies Bulletin No. 2341
… must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime … Report to inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDefinitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined annually by NYSLRS’ Actuary … the Comptroller. The Actuary determines the present value of current and future retirement benefits based on the … incentive costs and prior years’ adjustments. Retirement System’s Average Rates The System average rate represents the …
https://www.osc.ny.gov/retirement/employers/csp/definitionsState Agencies Bulletin No. 2131
… safety. This program shall be developed and implemented by the Joint Health and Safety Committee and shall run … and has worked in more than one agency but has been paid by all agencies in the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyOther Bulletin No. 44
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfSUNY Bulletin No. SU-115
… Purpose To notify agencies of a change in dues structure. Affected Employees Employees in Bargaining Unit 08 with one of the following Deduction … of the adjusted biweekly gross. There is no annual maximum amount for dues or agency shop fees. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-115-united-university-professions-uup-change-dues-structureSUNY Bulletin No. SU-107
… Purpose To notify agencies of a change in dues structure. Affected Employees Employees in Bargaining Unit 08 with one of the following Deduction … of the adjusted biweekly gross. There is no annual maximum amount for dues or agency fees. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-107-united-university-professions-uup-change-dues-structureUnified Court System Bulletin No. UCS-315
… Earnings Begin Date: Enrollment date as determined by the UCS Earnings End Date: Same as Earnings Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programDiNapoli Releases East Harlem Economic Snapshot
… to: http://osc.state.ny.us/osdc/rpt9-2018.pdf El reporte se puede encontrar aqui en Español: …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotState Agencies Bulletin No. 2193
… Purpose: The purpose of this bulletin is to provide instructions for processing … of the authorization card. SEFA Continuous Giving is a donation without an end date. Beginning in 2023, SEFA pledges … on the authorization card is the amount to be deducted from each paycheck, not the total amount of the pledge. State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2306
… of the authorization card. SEFA Continuous Giving is a donation without an end date. Beginning in 2023, SEFA pledges … made via www.sefanys.org will either be a one-time donation or a continuous gift until it is changed or … on the authorization card is the amount to be deducted from each paycheck, not the total amount of the pledge. State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignState Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Information Technology (IT) (Putnam County) District officials did not adequately … plan. Auditors found that district staff did not have sufficient documented guidance or plans to follow after … contingency and a $20,000 water fund contingency. There is no contingency for the sewer fund. Given the potential …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48An Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… United contracts with a large network of participating (in-network) providers who deliver medical/surgical services … supplement its own network. If the out-of-network provider does not receive the MultiPlan rate, United will reimburse … based on provider charges for the same or similar service in the same or similar geographic region. United’s …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesSUNY Bulletin No. SU-292
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 603 TIAA Before Tax Arrears GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementManagement of General School Funds (Follow-Up)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal … funds and that DOE’s guidelines had been ignored. The GSF account is used to deposit monies collected for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-follow