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Subway 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 … starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately informed about diversions, shuttle …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followHaldane Central School District - School District Website (S9-19-32)
… used its resources to maintain a website that provided the public with transparent and comprehensive financial … of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … property tax report card. Should enhance transparency by: Posting budget-to-actual results and CAP to the website …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… The New York State and Local Retirement System (NYSLRS) today announced employer contribution rates … to 16.2 percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 percent to 28.3 percent of payroll …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … of 340B providers. Because these providers were identified by the Department as 340B providers, claims from these …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programState Agencies Bulletin No. 942
… Purpose To provide instructions for populating the Retirement Plans page in PayServ for affected employees of … Employees of the State Police who join the Police and Fire Retirement System on or after July 1, 2009 Effective Date … record as follows: Open the Retirement Plans page. (Path: Home>Compensate Employees>Administer Base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the … attest to its accuracy. Regulation did not clearly address how frequently an official must/may submit an ROA. Official … address whether the governing body had the authority to determine whether activities are official duties of the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOpinion 88-56
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … in those instances where an interest is prohibited solely by reason of employment as an officer or employee of a … 18. Also, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Compliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of Education (DOE) complies with the … nationwide to plan for the unthinkable. Since 2000, New York State schools have been required to develop and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With Executive Order … in smart buildings, protecting the environment and public health by reducing the emissions of greenhouse gases and other …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followLead Contamination of State Armories
… purposes. The firing of weapons inside the IFR resulted in lead dust accumulation throughout. Although IFRs in New … is considered a cumulative poison, as it is transported by the bloodstream and accumulates in the bones and organs. … contamination above the 40 μg/ft 2 threshold is confirmed, public rental of the armory must be immediately suspended and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments received from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts … the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in SFS, similar to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive … we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, but faces uncertainty with potential policy changes in Washington, as well as slowing growth in tax collections … and job creation, according to a report released today by State Comptroller Thomas P. DiNapoli. "Changes in federal …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetXIII.4 Overview – XIII. Employee Expense Reimbursement
… employees travel on State business, they are entitled to reimbursement for appropriate expenses and will be reimbursed … Travelers, or their proxies, must complete the SFS Mileage Detail page to document mileage claims line by line, between destination points. When …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewNYSLRS Announces Employer Contribution Rates for 2024-25
… pay retirement and disability benefits to state and local public employees and death benefits to their survivors. There are nearly 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan … performance and actuarial assumptions recommended by NYSLRS’s actuary, who is required to review the actuarial …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25York Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices was adequately protected from unauthorized access and use.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cayuga-county-2022-146.pdf