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Available Options – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Available Options …
https://www.osc.ny.gov/retirement/publications/1523/available-optionsMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit covered … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … To determine if Medicaid made excessive payments for Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cState Agencies Bulletin No. 1453.1
… Payroll Bulletin No. 1453 Purpose To notify agencies of the new voluntary deduction codes for pet insurance. Affected Employees Members of NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) … To notify agencies of the new voluntary deduction codes for pet insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/14531-new-deduction-codes-559-nyscopba-pet-insurance-and-560-nyscopba-vpiAccounts Payable Advisory No. 75
… may not use procurement cards for agency-specific contract purchases. Reference: Guide to Financial Operations (GFO), … to agencies that the PCard may not be used to pay for purchases from agency-specific contracts or Purchase … may not use procurement cards for agencyspecific contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Accounts Payable Advisory No. 34
… certain payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestResources – Contribution Stabilization Program
… For the invoices due February 1, 2026 and February 1, 2027: Employer Contribution Rates for ERS Retirement Plans …
https://www.osc.ny.gov/retirement/employers/csp/resourcesOpinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); … provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Manual (CFR Manual). The audit covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B24-6-9)
… in its 2025 adopted budget for the New York State Touring Route Program because there is no assurance the State will … year. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Yonkers – Budget Review (B22-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and sale of property, … at least $7.4 million. Relies on $12 million of additional State aid for services and expenses, which may not be …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5State Comptroller DiNapoli Releases Audits
… Department (SED): Wayne County Chapter NYSARC, Inc. (ARC Wayne) – Compliance With the Reimbursable Cost Manual (2020-S-30) ARC Wayne is a not-for-profit organization located in Wayne County. Among other programs, ARC Wayne provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsInspecting Highway Bridges and Repairing Defects
… and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an inspection, … and are classified as either "Yellow" or "Safety" Flag conditions. A Yellow Flag condition is defined as a potentially hazardous …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsCity of Lockport – Budget Review (B23-1-7)
… and personnel costs. Consider using the conservative model and potentially uncollectible ambulance service fees …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… County) The board adopted a fund balance policy that does not address any factors that would affect the level of … with significant variances in appropriations. The district does not have a documented fund balance policy or capital …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Vacancies at the Clinton Towers Mitchell-Lama Housing Development
… Purpose To determine whether vacant housing units at the Clinton Towers Mitchell-Lama housing development were being rented in a timely manner. Our audit focused on the period January 1, 2012 through March 31, 2017. Background The Mitchell-Lama Housing Program was created in 1955 to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately controlling access to their Student Grading Systems (Systems) for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced the guilty plea … of the village, defrauded the state retirement system and his community,” said DiNapoli. “Taxpayers have the right … including law enforcement officials, will act with honesty and integrity. I thank District Attorney Paul Czajka and the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… personal service costs, including $50,318 in overallocated salary costs, $27,539 in salaries claimed for time that was not recorded on employee time sheets, $861 in salary paid in excess of the employee’s salary scale, and $14,445 in fringe benefits associated with these …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated March … their first three uniform allowance payments are entitled to the June 2022 Uniform Allowance Payment as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Fire Department, Kimberly Simchik, pleaded guilty to stealing over $92,000 from the fire department over a … she will pay restitution of just over $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly Simchik diverted fire department resources to bankroll her personal life, betraying the trust of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000