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More About This Retirement Plan – Special 20- and 25-Year Plans
… 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These benefits are provided by Sections 384, 384-d … 8, 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and … will be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. Background The East Clinton Fire District … days a week, every week, for 16 months. The Board did not have written policies and procedures over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsContract Advisory No. 7
… contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to services, … leases, revenue, construction, grants, etc. in the SFS is composed of the agency’s Business Unit (5 alphanumeric … or stand alone purchase order transactions received at OSC for approval which contain special characters in the numbers …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderComptroller DiNapoli Releases School Audits
… his office completed audits of the Cambridge Central School District , East Quogue Union Free School District , Fallsburg …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to accumulate a fund for the relief of indigent and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal … Intermunicipal cooperation for certain IT services is also occurring in Broome and Tompkins Counties. Additional …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1State Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … regarding the agreement announced today on New York City’s November Financial Plan. “The release of the city’s …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, United HealthCare - Payments for … Davis Ethical Pharmacy, pleaded guilty to Grand Larceny in the Second Degree in Nassau County District Court. William Davis was sentenced …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … established and funded a liability reserve to $800,000 for a purpose that was not permissible. Owego-Apalachin … District officials did not develop reasonable estimates for expenditures and use of fund balance in the annual …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village … budget does not include an interest payment of $56,708 due on a bond anticipation note. The proposed budget complies …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact … or the State Education Department’s Charter School Tuition rate. During the audit period, two Board members were also …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Village of Catskill – Financial Condition (2014M-134)
… our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave … technology (IT) policies and procedures were adequate for the period June 1, 2007, through November 7, 2012. Background … Budget appropriations for the general, water and sewer funds in the 2012-13 fiscal year were approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Bridgewater – Financial Operations (2013M-309)
… the manual and computerized accounting records maintained by the bookkeeper included inaccuracies such as the improper …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Opinion 89-43
… to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office … by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, therefore, is generally an elective office, we note that Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… State Police Superintendent Steven G. James announced. “Public corruption corrodes people’s faith in government,” … this fraud to light,” said Mills . “It is important to public trust to know that their hard earned money is not … by those who use their position at the expense of the public” said New York State Police Superintendent James. …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageState Comptroller DiNapoli Releases School District Audits
… two with administrative permissions, and the assistant superintendent for business and operations had excessive … payments, including $47,673 in overpayments to the Interim Superintendent. Thirty-six of the 104 full-time and part-time …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsBecoming Eligible for a Benefit – Regional State Park Police Plan
… service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefit