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Opinion 89-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … fails to do so there is no requirement that the officers or employees of the fire district complete and file annual …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Report 2022-S-24 ). About the Program The … drug program for the Empire Plan. This program includes a Commercial Plan for members and their dependents who do not … subsidies that are not available for claims paid under the Commercial Plan. Therefore, ensuring that claims for …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underWyandanch Union Free School District – Budget Review (B20-7-7)
… of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, … million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… attest to its accuracy. Regulation did not clearly address how frequently an official must/may submit an ROA. Official … How Regulation 3154 of the New York Codes Rules and …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsIntroduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and … unauthorized, inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceX. Guide to Vendor/Customer Management – X. Guide to Vendor/Customer Management
https://www.osc.ny.gov/state-agencies/gfo/chapter-xGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference … (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State … The New York State Guide to Financial Operations GFO acts as a reference source …
https://www.osc.ny.gov/state-agencies/gfoWhat Not to Report – Legacy Reporting
… of) Payments made in anticipation of retirement or as an inducement or incentive to retire Payments made in lieu of … PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … 125 of the Internal Revenue Code: “…by an employee who is a participant in the New York State and Local Employees’ …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportSubway Wait Assessment
… calculation results in a rate of about 24 percent. The MTA does not disclose to the Committee or on the Dashboard that … separately in the Committee reports for both weekday and weekend service. However, on the Dashboard, an individual can … and peak/off-peak service for only weekday service – weekend statistics are not provided on the Dashboard. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentSUNY Bulletin No. SU-269.1
… instructions for employees who work an alternate work schedule This Bulletin Supersedes Payroll Bulletin 269 … Agency Actions – Employees who Work an Alternate Work Schedule When employees who work an alternate work schedule are placed on Leave of Absence/PFL, PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedBecoming Eligible for a Benefit – Article 14 Benefits
… the right to receive a pension once you meet the minimum requirement of five years of service credit, even if you … your vested retirement benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… If you leave public employment with at least five, but less than ten, years of credited service, you may choose to: End your membership and withdraw your accumulated … withdraw, or you have less than five years of service and do not qualify for a retirement benefit, you should file the …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipRepaying Your NYSLRS Loan after Retirement
… Retirement System (ERS) retirees who retired with an outstanding loan to repay that loan and increase their … loan. How Much Do I Need to pay? If you retired with an outstanding loan, your pension was reduced each month, but … amount you would have received if you had not retired with an outstanding loan. The pension increase will not be …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementMinority- and Women-Owned Business Enterprises (MWBEs)
… with the intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE … enjoy the following benefits: You’ll be placed on the certified MWBE directory where State agencies and vendors … New York State supports small businesses and certified minority andor womenowned businesses through a …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesDeposit Central School District - Financial Condition (2018M-204)
… cost-effectiveness of special education services and offer programs in-house when it is cost-effective to do so. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Division of Housing and Community Renewal Bulletin No. DH-139
… in the Rent Regulation Services Unit (BU67) represented by DC37 who meet the eligibility criteria are affected. … should utilize Locked Query LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up) (2019-F-37) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f37-response.pdfAccounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
Accounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
https://www.osc.ny.gov/files/local-government/publications/pdf/AffordableCareActCountyMedicaidChanges.pdfDiNapoli Launches Audits on School Safety
… Stoneman Douglas High School in Parkland, Fla., left 17 dead and another 17 wounded. Field work is expected to begin …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetySignal Maintenance, Inspection, and Testing (Follow-Up)
… equipment within the required intervals. For example, at Howard Beach and Pelham, 450 of the 1,280 MIT activities (35 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-follow