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Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over its financial … The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The Company’s … adopt a code of ethics and written policies and procedures to provide detailed guidance for Company officials and staff …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… from the treatment of another condition. Once malnutrition is identified, a hospital must use the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, … and services that are medically necessary, whose necessity is evident from documentation in the patient’s medical …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a … who are paid wages or compensation subject to federal tax withholding Background In December of 2017, new legislation … was made to the components used to calculate federal tax withholding. Some of the changes include: Increased standard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a … City of Corning Misappropriation of Finance Department Cash Receipts 2014M140 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140State Agencies Bulletin No. 610
… the Report of Check Exchange form available on the OSC Web site. Agencies may contact OSC's Office Services by telephone …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… a population of approximately 1,880. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Ensure that water billing adjustments are approved by the Board. Perform an annual audit of the clerk’s records …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when purchasing … Determine whether Town of Greenwich Town officials sought competition when purchasing …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135State Agencies Bulletin No. 2374
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2025 CSEA LLS payment and provide instructions for payments … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2025 CSEA LLS payment and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2374-october-2025-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-145
… agencies of OSC’s automatic processing of the October 2025 DC 37 RRSU LLS payment and provide instructions for … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective October 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationOpinion 2001-5
… §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and misdemeanors directly connected to vandalism … You ask whether a fire district may offer a reward for information leading to the conviction of the persons …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5CUNY Bulletin No. CU-750
… the CUNY rate increases for Plumbers, Supervisor Plumbers, Plumber’s Helper Thermostat Repairers and Supervisor … Affected Employees: CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s Helper, Thermostat Repairer and Supervisor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorOther Bulletin No. 73
… provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. Affected Employees: … provides for payment of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount of … of payment processing on the October cycle beginning October 2023. Prior to now, SCF had elected to process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 71
… provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. Affected Employees: … provides for payment of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount of … of payment processing on the October cycle beginning October 2023. Prior to now, SCF had elected to process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilOther Bulletin No. 79
… Construction Fund with instructions for processing the October 2024 SCF CSEA LLS payment. Affected Employees: … provides for payment of the 2024 Longevity Payment in October 2024 as a one-time, lump sum payment in the amount of … employees on the April cycle only. Effective Dates: The October 2024 LLS Payment is effective 10/01/2024 based on an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1238
… (7Y) Police and Fire Retirement System (7W) New York City Teachers Retirement System (7S) New York City Employees Retirement System (7U) New York City Education … Information regarding contribution updates for The NY State Teachers Retirement System (7X) will be issued at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesOversight of International Offices
… has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD does not have … and vendor invoices, to support the expenses claimed by the foreign representatives. Key Recommendations Monitor …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… as creditable above would be classified as. What is the deadline to elect one of these plans? For members who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an eligible title , the deadline to elect is within one year of the start date of …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-plan