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Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health (DOH) – …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsWadsworth Center Environmental Laboratory Approval Program
… refers to the type of sample being tested (e.g., potable water), analyte refers to what is being measured (e.g., … Water; Solid and Chemical Materials (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July … potable water, 156 for the analysis of solid and hazardous waste, and 4 for the analysis of medical marijuana (labs can …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programOpinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22GASB Statement 87, Leases
… payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured … must report both to the Bureau of Financial Reporting and Oil Spill Remediation. Sale-leasebacks A sale-leaseback is … report the lease to the Bureau of Financial Reporting and Oil Spill Remediation. Lease-leasebacks A lease-leaseback is …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 815
… awards earned during the current eligibility period. The payroll system will calculate the award limit at the time of … a Cash Merit Award ( MER ) in the current fiscal year. Payroll Register and Employee’s Paycheck/ Advice The Earn Code MER and the amount will be displayed on the payroll register. The earnings description, Merit Award M/C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialState Police Bulletin No. SP-217
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide … Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the … State Police Bulletin No SP217 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newElba Central School District – Financial Condition (2013M-240)
… average $413,000 in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… statewide (including New York City) was $95,152, nearly 26% higher than the average annual pay ($75,590) for all jobs …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyDiNapoli Announces State Contract and Payment Actions for March 2016
… or other improprieties. Cumulatively through March for calendar year 2016, DiNapoli’s office has approved 5,292 … Diem Expenses Legislative travel and per diem expenses for calendar years 2013 through the first quarter of 2016, are …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Freeport Union Free School District – Financial Condition (2016M-300)
… condition for the period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Newark School District Public Library – Board Oversight (2014M-54)
… not allowed by law, putting Library resources at a greater risk for loss. The Board has not adopted a procurement policy … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54March 2000: Handicapped Parking Education Program
… Surcharge receipts should be recorded as revenue in account code A2610 Fines and Forfeited Bail, and expenditures … of these funds will be recorded in expenditure account code A2989 Other Education. Subsidiary records for … over expenditures at years end should be recorded in account code A889 Miscellaneous Reserve. …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected). … student-supplied medications. They do not record student medication transactions (e.g., medications received from or … as appropriate; Document all student-supplied medication transactions, including the type and quantity of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Purpose To determine whether UnitedHealthcare sufficiently monitors … for higher-level Evaluation and Management services and to determine if out-of-network providers billed … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesState Agencies Bulletin No. 1889
… job location is within the five boroughs of New York City (NYC) (effective December 31, 2018) will continue at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective December 31, 2018) will continue … Westchester County $14.00* Other (job location outside of NYC, Nassau, Suffolk or Westchester Counties) $12.50 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… vulnerabilities within the District’s network and public website for the period January 1, 2013 through October 15, … The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyOverview – State University Police Plan
… will not be included in your FAS calculation: Unused sick leave; Lump sum vacation pay (for Tiers 2 – 6); Payments made …
https://www.osc.ny.gov/retirement/publications/1823/overviewDeath Benefits
… limitations may also apply. PFRS Tiers 2, 3, 5 and 6 in special 20- or 25-year plans Three times your last year’s … reduced below the amount initially paid. (Return to Top) Special Accidental Death Benefit If you are a PFRS Tier 1, 2, … that permit payment of an accidental death benefit, a special accidental death benefit may also be payable. (Return …
https://www.osc.ny.gov/retirement/members/death-benefitsService Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the amount of their pension. Read more about Service Credit for Tiers 2 … service credit, whether purchased or given because of a State-enacted retirement incentive, may also affect the …
https://www.osc.ny.gov/retirement/members/divorce/service-credit