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Additional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Section 341(j) of the Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… a district corporation of the State, distinct and separate from the Town of Galen and the Village of Clyde, located in … transferred to the general fund a net total of $40,000 from the capital reserve which had not been repaid as of the … a breach notification policy, a disaster recovery plan and security requirements for the use of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyAgency Financial Reporting Package
… State agencies. Financial data and related information is required to ensure full and proper disclosure in financial … Application. You will receive two automated emails from the system. One email will contain your User ID and the …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageRed Hook Central School District – Financial Management (2016M-105)
… been used to fund any payments over the five-year period from 2010-11 to 2014-15; these unused reserves increased $1.5 … at the end of 2014-15. Key Recommendations Develop a plan to use the surplus fund balance identified in this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… evaluate the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 … a written agreement. The District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations … Free School District Financial Condition and Selected Employee Reimbursements 2016M331 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… press-numbered receipts for the remittances received from the student treasurers and faculty advisors were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomOpinion 91-61
… issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to fund an approved county alternatives to incarceration … EXECUTIVE LAW, §261; GENERAL MUNICIPAL LAW, §99-m: The 1% fee on bail deposits imposed by General Municipal Law, §99-m, …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District … the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Maine-Endwell Central School District – Financial Condition (2013M-49)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, … 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, … Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … licenses with assets totaling more than $404 billion. New York Codes, Rules and Regulations Title 23, Part 200 – … to engage in virtual currency business activities in New York State, with some exceptions. A prior audit, issued …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsContract Advisory No. 26
… department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, meet the requirements of section two hundred …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… and reduce the number of routes, explore sharing bus to locations outside the District with neighboring districts and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… blood vessels and a sciatic nerve that resulted from the removal of the tumor. However, the medical records did not … - because they were not distinct or independent of the removal of the tumor. Consequently, the provider should not …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff and … Audit Summary District officials did not conduct all required drills or conduct all drills within the required … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… report emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills … door, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesApplying for Benefits – State University Police Plan
… To apply for all Retirement System benefits, you must file the … State. Filing With the Office of the State Comptroller For a form to be considered as “filed with the Comptroller,” … time limits (such as the 15-day filing requirement for your retirement application or the deadline to submit …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsMedicaid Program – Overpayments for Medicare Part C Claims
… whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage … 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer Medicare … as the correct payment amount. Key Findings We analyzed Part C claims for hospital-based inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m