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Opinion 92-22
… in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … in administrative or judicial proceedings brought for the purpose of reducing the assessments of real property for tax purposes. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… did not establish adequate controls over IT assets. The Board did not: Develop comprehensive IT policies or procedures. Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate safeguards for online …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… York State's Medicaid system made as much as $12.1 million in inappropriate payments during 2015, including $2.3 million … were recovered. "My auditors continue to find glitches in the Department of Health's payment control systems that … should be recovered because of errors, abuse or fraud. In 2015, DiNapoli's auditors questioned $223 million in …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsLewiston-Porter Central School District - Payroll (2018M-246)
… by the appropriate supervisor. Consult with legal counsel and take appropriate action to recover any overpayments. … that stipends, including credit hours earned, are proper and supported. District officials generally agreed with our recommendations and indicated they have taken or plan to take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246DiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236 … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreAvailable Pension Payment Options – Special 20- and 25-Year Plans
… on deposit ) This option will provide you with a reduced monthly benefit for your lifetime. When you … If all of your accumulated annuity savings contributions have been paid out, all payments will stop when you die. … Joint Allowance — Full* This option will provide you with a reduced monthly benefit for your lifetime and is based on …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfState Agencies Bulletin No. 1199
… Employees who receive employer and/or union (M/C, PEF, and/or CSEA) paid qualified educational assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require advances from the … Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mState Agencies Bulletin No. 1403
… Position Pools with the chartfield/accounting data (i.e. Payroll Officers, Human Resource Liaisons and Fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialState Comptroller DiNapoli Releases Municipal & School Audits
… opt-out payments totaling $6,000. Officials were unable to explain why the former supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … County) The board did not properly audit all claims prior to payment. Of 173 claims reviewed totaling $620,325, 96 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 434
… regarding new Earnings Codes used by OSC in time entry for employees who are due a tax refund. Affected Employees … Immediately Background OSC receives tax refund requests for Federal, New York State, New York City, Yonkers and Social Security/Medicare. These requests are the result of incorrect coding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservApplying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1525/applying-benefitsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment … by an Employee due to Travel & Expense adjustments or for other charges made to the State by an employee in error. … Account must be communicated timely to the Bureau of State Accounting Operations – Cash Management Unit by email to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term capital and financial plans and provided adequate oversight over … will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … which comprises five elected members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 … purposes over which there is direct control (such as real property taxes) to fund appropriation increases and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Licensing and Monitoring of Proprietary Schools (Follow-Up)
… included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). … Department (Department), the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing these proprietary schools, including licensing …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followAlbany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-comm-charter-2019-138.pdfDutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … had approximately 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370