Search
Examination of Unemployment Insurance Willful Overpayments
… penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that resulted … benefits. Background UI benefits are temporary income for eligible workers who become unemployed through no fault … Key Recommendations Assess the proper penalty amount for the 1,679 in non-assessed and 71 under-assessed penalties …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Purpose To determine whether United’s charges were accurate and related to the administration of the Empire Plan. The … health insurance coverage to more than 1.2 million active and retired State employees, participating local government … for direct costs related to employee compensation and benefits under the Empire Plan’s medical/surgical contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughEconomic and Demographic Trends – 2022 Financial Condition Report
… 2021 In calendar year 2021, the State gained over 226,000 jobs, an increase of 2.6 percent compared to growth … 10 regions had returned to their 2019 employment levels. New York Ranked 47th Nationwide for Personal Income Growth in …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsPublic Welfare – 2022 Financial Condition Report
… Public Assistance Recipients Decrease to Near Record Low For SFY 2021-22, the average monthly number of public … expenditures. The number of FA recipients decreased for the eighth year in a row, by 7.4 percent in SFY 2021-22, … 37.2 percent. The number of SNA recipients also decreased, for the fourth time in the last five years, by 1.3 percent, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
Determine whether the Town of Saratoga Town Board Board adopted realistic budgets and effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82NYSLRS Announces Employer Contribution Rates for 2024-25
… New York State Comptroller Thomas P. DiNapoli today announced … contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Comptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… prosecuted by Assistant Attorney General Herman Wun of the Public Integrity Bureau. The Public Integrity Bureau is led by Bureau Chief Daniel G. Cort … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedOne-Year FAS – Police and Fire Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated … Reviewing these transactions is an important part of the State’s internal control system. Process and Document … Amount The navigation path to this report is: Enterprise Menu>SFS Applications>SFS Reports>Accounts Payables>Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … accountable.” “Theft from government benefits programs is a common crime that regrettably often follows the death of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectOpinion 88-46
… corporations or districts on a ratio of full valuations of real property, or on the basis of the amount of services … officer other than the officer having custody of the money. Accordingly, it is our opinion that the proposed board …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 90-54
… other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, … in the case of a plan to which section 411 relating to minimum vesting standards also applies without regard to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54DiNapoli Says State Opioid Treatment Programs Need Better Coordination
… state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationLow Income Home Energy Assistance Program – Federal Funding and New York
… are based on income, household size, the primary heating source of the household and the presence of a household … respectively. HEAP Beneficiaries, FFYs 2015 – 2024 Source: OTDA, Monthly Caseload Statistics at … and Administrative Allocations, FFYs 2015 – 2024 Source: OTDA, Monthly Caseload Statistics at …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programVillage of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59DiNapoli: State Contractor Failed to Pay Prevailing Wages
… contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide its … state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the … Shorefront officials told auditors the company did not pay the prevailing wage rates because workers would lose …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesCalculating Days Worked – Legacy Reporting
… lieu of payment for overtime. If a member has reportable salary but no days worked during a report period, you must … hours a day in a position that has a seven-and-one-half-hour SWD set by the employer. In a report period where two … worked in the reporting period is: (20 days) × (7.5 hours per day) = 150 hours worked The number of days reported is …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-worked