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Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial … in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mTown of Webb – Audit Follow-Up (2018M-188-F)
… the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018. Background The Town is located in Herkimer …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees … SHP Training and one of the two SHP Trainings provided by the Village did not include all the minimum requirements. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Limitations – Special 20- and 25-Year Plans
… not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average … in any 12-month period in your FAE exceed the average of the previous two years by more than 20 percent, the amount … in any 12-month period in your FAE exceed the average of the previous two years by more than 10 percent, the amount …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsPayment for Service Credit – Article 14 Benefits
… costs. Example of Mandatory Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by … generally agreed with our findings and indicated that they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… in the approximate amount of $828,290. On January 8, 2019, PANYNJ officials provided a preliminary document … we reviewed, the PANYNJ did not always follow its own “best” practices. Key Recommendations Ensure SAP and YARDI …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceOpinion 92-57
… opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and … of late payment, there is no authority for the State to pay to a village interest on late charges for water and sewer …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… of public funds represents a fundamental breach of public trust,” D.A. Cacace said. “That breach is amplified when the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… cell phone bills, according to two audits issued today by New York State Comptroller Thomas P. DiNapoli. The former … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsState Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued: Department of Agriculture and Markets: … report. Of the four prior audit recommendations, two have been implemented and two recommendations have been partially implemented. Division of State Police: …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 91-61
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives to incarceration service … under General Municipal Law in those counties which do not have an approved alternatives to incarceration service …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… to New York Codes, Rules and Regulations, Title 21, Section 1023.7, “No vehicle shall cross the bridges and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, unless it is still under warranty. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followLimitations – Regional State Park Police Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – Police and Fire Plan
… 36 months of earnings immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year … the amount of overtime is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – En-Con Police Officers Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1822/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… 36 months of earnings immediately preceding your date of retirement. Tier 2 and 3 If the earnings in any year included … in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 36 months of earnings immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year … in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year … Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings …
https://www.osc.ny.gov/retirement/publications/1511/limitationsMedicaid Payments for Excessive Dental Services (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background … issued on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-follow