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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… (Board), the Division works with cemetery officials on a wide range of issues, including the sale of lots, service … cemeteries from falling into disrepair or insolvency. When a not-for-profit cemetery is abandoned, either due to fiscal … the local municipality and can become a financial and/or program burden on the community. The Law establishes certain …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset … Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… competitive process to procure goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key … the use of State contracts and price comparisons. Ensure compliance with all DASA requirements. School officials … process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allSupported Browsers
… website and online services support: Microsoft Edge Google Chrome JavaScript You must enable JavaScript for your browser … and online services support Microsoft Edge and Google Chrome …
https://www.osc.ny.gov/online-services/supported-browsersAbout Employer Contribution Rates – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures … records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsGuide to Financial Operations
… source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) … for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as … source for statewide accounting policies procedures and the Office of the State Comptroller OSC relatedmandates …
https://www.osc.ny.gov/state-agencies/gfoDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… Stronger-than-anticipated revenue and savings initiatives will allow New York City to maintain budget … Strongerthananticipated revenue and savings initiatives will allow NYC to maintain budget balance in the …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The prescription drug program costs more than $2 billion annually. In …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Teacher Services Rates (2008-S-146) Henry Viscardi School: Compliance with the Reimbursable Cost Manual (2009-S-70) …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… technology (IT) access controls over personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the … the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… Section Overview and Policies: This section provides agencies with information … submits a check for repayment to the state. Process and Transaction Preparation: Refunds Owed to the State as a … repayment when an expense report was created that resulted in an amount owed to the State by an employee (i.e., Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeOpinion 89-35
… of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and Duties (authority over temporary investments) TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Post Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel security role) how to report retirees using the Post Retirement Reporting Page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial … starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately informed about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… as its first-ever director of Sustainable Investments and Climate Solutions to support the implementation of the … Plan. “We are fortunate to have Andrew Siwo’s experience and expertise to help advance the Fund’s ongoing pursuit of … of those addressing it. Andrew will be a great asset in sourcing investment opportunities in the growing lower …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board … budgets over the five years from 2010 through 2014 and Town officials overexpended certain highway fund budget …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324