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Commack Public Library District – Selected Financial Operations (2015M-132)
… not ensure disbursements from the Director’s discretionary fund were made in accordance with District bylaws. The Board … competitive methods. The Director uses the discretionary fund in accordance with the bylaws. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9State Agencies Bulletin No. 1741.1
… 1741 . Purpose To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments Affected Employees Arbitration eligible … 01 and 21) provides for the change in the calculation of overtime for all eligible members. Prior to the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonCharlotte Valley Central School District – Financial Condition (2013M-232)
… for the same time period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims. The audit … the end of their stay. These codes are important because payments may vary significantly depending on whether a …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesMenands Union Free School District – Payroll (2015M-268)
… 2014 through August 31, 2015. Background The Menands Union Free School District is located in the Village of Menands in … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Uniondale Public Library – Procurement (2015M-126)
… officials should ensure that goods and services are purchased in accordance with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Board, elected by Company members. For the 2015-16 fiscal year, the Company’s revenues totaled $47,532 and expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… reviewed by a disinterested third party who reported that everything was in good order; however, this review was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialMore About This Retirement Plan – New Career Plan
… the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by … contact us . © 2012, New York State and Local Police and Fire Retirement System VO1515 (Rev. 6/12) …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of … The Treasurer did not prepare bank reconciliations. The Secretary did not issue receipts for all cash collected. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… our pension system. We will continue our work to track down and bring to justice those who try to defraud the … pension payment as a beneficiary since 2019. When she passed away in October 2021, both payments should have … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksFiling for Retirement – When Employees Retire
… Online , employees can mail a paper application, available on our Forms page . Filing Applications for Your Employees … As an employer, you can file a disability application on behalf of one of your employees (see Disability … secure contact form . We consider an emailed form filed on the date we receive the email. If the form requires a …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirement-archivedCUNY Bulletin No. CU-713
… Spending Conversion (MSC) Program. Employees receive an annual incentive payment in exchange for waiving their City … to the CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and … taxable wages, will be included in the employee’s taxable gross and is subject to all employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outContract Advisory No. 16
… providing consultant services to report annually on employment information related to contracts. The annual employment reports must be submitted by the contractor to the … (DCS). The State Consultant Services Contractor's Annual Employment Report ( AC 3272-S ), commonly referred to as …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15th2022 Financial Condition Report – 2022 Financial Condition Report
… and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on … gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of the COVID-19 … citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and …
https://www.osc.ny.gov/reports/finance/2022-fcrCUNY Bulletin No. CU-739
… authorizes the June 2022 payment. Effective Dates: The payments will be effective in Institution Pay Period 5C, … have already received their first three uniform allowance payments are entitled to the June 2022 Uniform Allowance … Information: The June 2022 Uniform Allowance Payment is supplemental taxable income, will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … said. “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… identify Medicaid overpayments made to medical providers for services rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: UnitedHealthcare Dual Complete. The … of participating providers they reimburse directly for services provided to enrollees. For dual-eligibles, plan …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claims