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Town of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170DiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… to those who try to defraud the New York State Pension system,” DiNapoli said. “My office is committed to protecting … fraud and I thank Broome County District Attorney Battisti for partnering with us to ensure she was brought to justice.” … clothing, make other online purchases, and pay her mortgage. A total of 19 monthly electronic deposits were made …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… year or thirty days following the final approval of any bill containing language authorizing such temporary loans, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… and Erie County District Attorney John J. Flynn announced today. Joanne Erickson, 54, stole cash payments that were … and the Recreation Center supervisor. The Comptroller's office conducted an investigation and audit, discovered the … Erickson was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesAdministrative Hearings
… date of this letter. You will receive a Notice of Hearing at least three weeks prior to your scheduled hearing date. … application on your desktop. If you are represented by an attorney, your attorney will receive their own invitation to … or be represented by an attorney licensed to practice law in the state of New York . You must prove you are …
https://www.osc.ny.gov/retirement/members/administrative-hearingsAcceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsOpinion 2002-12
… supervision of a single superintendent of public works. All officers and employees performing services for the … be supervised by a single superintendent of public works. All officers and employees providing services for the … of public works (General Municipal Law §119-o[2][c]). All officers and employees performing services for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Village of Nelliston - Payroll and Accounting Records (2018M-162)
… Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer … 2018. The Superintendent did not maintain his leave accruals according to the compensation agreement and employee …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalService Credit Purchase Payments – Legacy Reporting
… Members may elect to make supplemental lump sum payments in addition to payroll deductions. The easiest way for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetLump Sum Payments – Legacy Reporting
… 6 Buy Back Not reportable Not reportable Not reportable Settlement Agreement Copy of settlement agreement or court order required* Copy of settlement agreement or court order required* Copy of …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsWindsor Central School District – Fuel Controls (2022M-133)
… inventory, such as written policies and procedures. As a result, 18,369 gallons of fuel costing approximately … always maintained to report who used the credit cards or what District vehicle or equipment was fueled. Officials did … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Opinion 91-6
… St Comp No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; Williams v … , 53 AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). With respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetTier 6 Defined Contribution Plan Option
… 1, 2013 have the option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not represented …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionProcessing Retirement Applications – When Employees Retire
… form, please call us at 866-805-0990. For help signing in: press 1, then 4 For help uploading the form: press 1, then 2 As an alternative, you can send an inquiry …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/processing-retirement-applicationsLoan Payroll Deductions – Legacy Reporting
… 1-866-805-0990 (518-474-7736 in the Albany, New York area) for current payoff balances. Members can manage loan payments … Employers only have to report a single loan deduction for members with outstanding multiple NYSLRS loans. Payments …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Background Our initial audit report, which was issued on May 3, 2010, examined whether the Department of Health … management failed to establish the correct payment rates on its eMedNY claims processing system and failed to provide …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-follow