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State Comptroller DiNapoli Releases Audits
… OMH reported that, from 2014 through State fiscal year 2020-21, more than $82.5 million realized under the plan was … directly or contract with providers to operate them. In 2020, under its contract with the Onondaga County Department … June 30, 2019, Field of Dreams reported approximately $2.4 million in reimbursable costs to SED for these programs. …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… The state’s Thruway Authority has to do a better job of identifying, billing, and collecting tolls and related … $276.3 million it has a collection agency seeking as of March 2023, according to a new audit from State … ways in which the Thruway can improve its collection of tolls and fees,” DiNapoli said. “Based on the Authority’s …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesJericho Fire District – Professional Services (2012M-236)
… from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately … services providers who received at least $20,000 in payments during our audit period. District officials did … Further, the payments to the physical trainer were not in accordance with the written agreement. While the written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236IT Security Fundamentals – Information Technology Governance
… defense-in-depth. These concepts highlight the importance of looking at internal controls both individually and … triad refers to an information security model comprised of three main components: confidentiality, integrity and … Each component represents a fundamental objective of information security. The CIA triad is a well-known model …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Receiving Your Benefit At retirement, you must decide how you want your … lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower monthly benefit to provide … payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your … lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower monthly benefit to provide … payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionOpinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 92-25
… commissioner, who is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as … chief or assistant chief, however, would have discretion to determine whether the commissioner's presence in any … assume command, or attempted to instruct the fire chief on how to fight a fire (see Memoranda to the Governor by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Selected State Agencies’ Roles in Financial Literacy
… (DFS), Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of Temporary and Disability … support their well-being, many Americans remain unprepared for financial emergencies – a point that the COVID-19 … sound decision-making principles to real-life situations. For example, based on 2018 survey data, the Financial …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Police Bulletin No. SP-250
… Officers (CO/NCO) Non-Pensionable Lump Sum Payment and to provide processing instructions for … are affected. Background: Per Chapter 130 of the Laws of 2025, employees in the Bargaining Units listed above may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersCredit for Previous or Military Service – Police and Fire Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… military service. It is very important that you claim all the service credit you are entitled to receive as early as … service is any period of time you received salary from a participating employer before that employer elected to participate in the Retirement System. Service Before Your Date of …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… military service. It is very important that you claim all the service you are entitled to receive as early as possible, … service is any period of time you received salary from a participating employer before that employer elected to participate in the Retirement System. Service Before Your Date of …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCredit for Previous or Military Service – Career Plan
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your date …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… military service. It is very important that you claim all the service credit you are entitled to receive as early as … previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceUnified Court System Bulletin No. UCS-148
… and Longevity Payments pursuant to Article 2, Section 37 of Judiciary Law and implementation legislation for … $2,050 for employees who have at least thirty (30) years of continuous service in UCS. Salary Deferral Chapter 276 of the Laws of 2008 calls for a salary deferral of any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityCompliance With Jonathan's Law
… the Office for People With Developmental Disabilities, or OPWDD). Jonathan’s parents attempted multiple times to … family members residing in facilities operated, licensed, or certified by OPWDD, the Office of Mental Health, or the Office of Alcoholism and Substance Abuse Services. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawTown of Marathon – Claims Audit Process (2022M-124)
… (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving them for … may have saved $7,559 in fuel costs if they had been able to use the New York State Office of General Services …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (intermunicipal agreement does not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14City of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings … budget includes estimated revenues for the refuse fund, but the City Council (Council) has not yet authorized the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8