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City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Village of Shortsville – Board Oversight (2015M-5)
… annual financial report and supporting books annually, or engage the services of an independent public accountant to do …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited by the Board. … a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434State Agencies Bulletin No. 2080
… SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment Online enrollment can be utilized for employees wishing to … for review. Agency Actions The following instructions apply to agencies that are not currently customers of the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignManagement of Capital Projects
… whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) has a formal capital project … transportation infrastructure, helping to develop the Long Island communities it serves and facilitating economic … branches, stretching from Montauk – on the eastern tip of Long Island – to Penn Station in the heart of Manhattan. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… to TPHI carriers that did not result in a recovery (due to carrier denials), and ensure all necessary follow-up actions …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthVillage of Kaser - Refuse User Fees and Records (2018M-97)
… refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate … and overhead of $179,648 separate from the contracted cost. Revenues and expenditures for refuse collection are …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… on the Bureau of Unclaimed Funds link located on the OSC home page at http://www.osc.state.ny.us Sole Custody Bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… tax deductible*. New York’s 529 College Savings Program is an investment tool designed to help parents save for … New York’s 529 College Savings Program began in 1997 and is overseen by the State Comptroller in partnership with the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… J. Fitzpatrick and New York State Police Superintendent Steven G. James announced. The defendant, Michael Glinski, … J Fitzpatrick and New York State Police Superintendent Steven G James announced …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… Eileen Steurrys, was sentenced today to serve six months in jail and pay over $59,000 in restitution after her conviction for embezzling from the Court and altering records in an effort to hide her crimes. “Ms. Steurrys thought she … Eileen Steurrys was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Model utilizes the SFS attachment feature. Agency image records accurately, legibly and records completely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processStay Informed – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 2 3 Article 11 5 and 6 members under Section 375e How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedStay Informed – New Career Plan
… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedDetermining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the … NYSLRS does not require use of this formula. There are other ways to distribute pension benefits. Other … NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4) 180-Day Response
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal; and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4-response.pdfOther Bulletin No. 55.2
… No. Other-55.1 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic … Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria are affected. Background … Earnings Code AJR, ARC or ARO: Earnings Begin Date: The first date included in the adjustment Earnings End Date: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 55.1
… Job Data page and the Position Data page are not equal. Inc Code Req Review – if the increment code on the employee’s … equal to 001-031, and the salary is equal to a salary step of the employee’s equated grade on the effective date … Salary Schedule, increase the salary to the same salary step on the 04/01/20 Salary Schedule. If the employee has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilCompliance With Payment Card Industry Standards
… Purpose To determine whether selected State University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … 2015 to March 22, 2016. Background The State University of New York (SUNY) is the largest comprehensive university …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standards