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Red Creek Central School District – Financial Management (2020M-75)
… Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Davenport Fire District – Financial Activities (2020M-147)
… [ read complete report - pdf ] Audit Objective Determine whether Davenport … and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mAlbany Water Board – Software Management (2020M-159)
… installed on computers and mobile devices. Request that the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications installed on unmanaged mobile devices. AWB …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Knox – Town Clerk (2020M-72)
… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to Medicaid recipients. … and thereafter are appropriately claimed and collected for the providers we identified; and monitor providers’ use … rebate invoicing and to monitor and make recommendations for improvements in the rebate process. Of the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followSpecial Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … by: The accidental death benefit without reductions; and The Social Security benefit payable. For payments made …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… at state agencies rose 47.2% to more than $1.36 billion in 2022, setting a new record, according to a report released … over the same period. Overtime earnings comprised 7.5% of total payroll spending in 2022, a significant increase from … hours and 68.5% of the overtime earnings logged by all state agencies in 2022. Overtime hours at the City …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… businesses for certain types of fuel and is imposed at a cents-per-gallon rate at different points in the distribution chain (e.g., at importation into the State or on the first sale or use in …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxOpinion 91-53
… members who do not have such additional assignments. The salary fixed, however, may not exceed the amount set forth in … board member may be appointed deputy supervisor and the salary fixed for the office of deputy supervisor is not … 1978 Opns St Comp No. 78-868, unreported; see also NY Const, art 1, §11; 1989 Opns St Comp No. 89-27, p 63). …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The Board did … actual expenditures. The Board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Potter – Town Clerk (2020M-113)
… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113IRS Pension Limitation – Article 14 Benefits
… The Internal Revenue Code limits the amount of salary that qualified pension plans, including the New York … amount is set by federal law and is periodically adjusted for inflation. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65DiNapoli: Molson Coors Agrees to Disclose Political Spending
… Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its … company. “For too long, investors have been left in the dark on the extent of the reach of corporate dollars in politics,” DiNapoli said. “This new level of transparency …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingNational Directory of New Hires Data Security
… federal requirements for securing National Directory of New Hires data. The audit covers the period June 2, 2016 to … program recipients as well as maintain program integrity. All state agencies that receive and process Directory data …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityPrompt Payment Interest Report FY 2019-2020, May 2020
For fiscal year 2019-2020, agencies paid vendors $1,731,011 in interest, an increase of $202,120 (approximately 13 percent) from 2018-19.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2019-20.pdfDivision of Housing and Community Renewal Bulletin No. DH-84
… review the employee’s increment code and if necessary, contact OSC using the Payroll Earnings mailbox to request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-98
… review the employee’s increment code and if necessary, contact OSC using the Payroll Earnings mailbox to request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-90
… review the employee’s increment code and if necessary, contact OSC using the Payroll Earnings mailbox to request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-90-april-2018-district-council-37-dc37-longevity-lump-sum