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Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… of Gorham in Ontario County. The Department is governed by a seven-member Board and its 2014 budgeted appropriations … accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key Recommendations Seek legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesSUNY Bulletin No. SU-164
… balance on their student account. This new deduction code is limited to the Nonresident Alien Scholarship payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsService Retirement Benefit – State Police Plan
… completing 20 full years of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … plus 1.66 percent of your FAE for each year of non-State Police service. Your total benefit may not exceed 50 percent …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitUnified Court System Bulletin No. UCS-112
… Retro Addtl Sft Comp 35 hr RBP Ratification Bonus Payment RCT Retro Courts Loc Supp RGO Regular Pay Override RGS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… members. United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate … United will not pay for certain procedure codes billed in combination with other procedure codes unless the provider … for claims preparation and submission. Recover the $39,345 in overpayments identified by our audit. As priorities and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59City of Lockport – Budget Review (B23-1-7)
… and Fire Chief, stated that they intend to purchase one new ambulance each year for three years but they have not …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Other Bulletin No. 53
… unit that is subject to Section 130 and Section 131.2a of Civil Service Law. Agency Actions - Procedure for Calculating … to the higher salary. Note: Per Section 130.7 of the Civil Service Law, for employees eligible to receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityII.3.D Evaluation – II. New York State Financial Accounting
… the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB … corrective action(s) to restore budget balance. The DOB website at: http://www.budget.ny.gov/ contains additional … of spending estimates. The reports are also an important resource for estimating future spending requirements and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … all collections were properly recorded or deposited. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. The General … said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may change.” State tax …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … even the limited oversight responsibilities outlined in the company’s bylaws. Certain officers hindered the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Industrial Development Agency Board Governance (2017-MS-1)
… actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure the IDAs’ actions are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 97-17
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-17XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewAbout an Employer’s Role – What Every Employer Should Know
… begins a partnership with NYSLRS that we take pride in. Without your cooperation and assistance, we would not be … join NYSLRS. By law, employers must notify new employees in writing of their right to join NYSLRS when they begin …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $9,327 from St. Luke’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $4,836 from St. Peter’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of the agreement between Empire and Mount Sinai. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31