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Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of … a public employer before your work as a police officer or firefighter. Maximum Benefit For Tier 2, 5 and 6 members, …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bLyon Mountain Fire District – Cash Disbursements (2017M-2)
… eight disbursements were for purchases made using a debit card. Key Recommendations Ensure that all claims are approved by the Board before payment. Discontinue the use …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Berkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The … four fiscal years. Key Recommendations Monitor revenues and expenditures throughout the year and take corrective action when necessary to avoid incurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key … BainbridgeGuilford Central School District School Lunch Operations 2015M172 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mHendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… of Audit The purpose of our audit was to determine whether Department officials ensured that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period January 1, … June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire protection services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesEligibility Requirements – World Trade Center Presumption
… To be eligible for this presumption, you must have been employed by a … World Trade Center rescue, recovery or cleanup operations for any period of time within the first 48 hours after the … condition or health impairment, and unable to perform your job. If you are disabled, file an Application for World …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsPearl River Fire District – Purchasing (2016M-407)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224SUNY Bulletin No. SU-181
… in which they had been employed on 9/30/07 and at the time of payment. The increase is calculated based on the … Center campuses, agencies must make sure that stipends for all employees on full assistantships are at least equal to … any subsequent rows that appear on the employee’s Job Data record provided the employee remained in Bargaining Unit 28. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… was arrested today for allegedly stealing $147,455 in pension payments meant for her deceased mother, New York … sought to profit off of her mother’s death and cheat the pension system,” DiNapoli said. “My office will continue to … across the state and throughout the country to protect the pension system from those who seek to defraud it. My thanks …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsFonda-Fultonville Central School District – Payroll (2015M-118)
… discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document each pay period and forward it to the Superintendent for certification. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … five-member Board of Commissioners, serves approximately 5,600 residents within the Town. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts processes for … October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to provide low-rent housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsSouthold Union Free School District – Claims Processing (2013M-183)
… deliberate audit of each claim before the Board authorizes payment. Even though the claims auditor appeared to be … were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for a proper District purpose and audited prior to payment. However, purchase orders for six of the 25 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… state’s Medicaid system made approximately $6.8 million in inappropriate payments, including $3.5 million for separately billed medical services that should have been covered by managed … abuse,” DiNapoli said. “My auditors found several cases in which the Department of Health’s eMedNY system failed to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsFire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… 899-8810 for the amount of the Employer Account Balance. A high positive account balance may represent unnecessary taxes … balance. Otherwise, it risks having to reimburse DOL for high unemployment costs when it can least afford them. Submit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Objectives To determine what workforce development programs and services State agencies and public authorities … who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services. The audit covers the period July 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-services