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Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed with our recommendation and indicated they will take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. Inadequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Alexander Central School District – Financial Management (2020M-64)
… operations. When unused appropriated fund balance is added back, surplus fund balance exceeded the limit each year by … our comment on an issue raised in the District’s response letter. … Determine whether the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Oneida City School District – Information Technology (2020M-80)
… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Town of Clifton Park – Information Technology (2020M-162)
… comprehensive procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 years before our review. Have a written contract with the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Village of Red Hook – Information Technology (2020M-89)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not … awareness training, or develop a disaster recovery plan. Officials were unaware that employees were accessing … to officials. Key Recommendations Develop and adopt comprehensive IT policies and provide employees with IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early retirement …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitAlternate Contribution Stabilization Program
… to make a one-time election to enroll during the 2013–2014 billing cycle. Forty-one employers elected to participate in … in their estimated invoice (available in Retirement Online every summer) and the annual invoice (issued in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is … prescription costs. Since January 1991, the State of New York has been able to recover a portion of the Medicaid … Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesOversight of Chemical Dependence Residential Services (2020-S-49) 180-Day Response
To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s49-response.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (2020-S-65)
To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s65.pdfUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… and expanding New York's rich cultural resources. In 2007, former New York State Governor Eliot Spitzer … to the position of Executive Director of the Council. Ms. Hitchens' appointment took effect August 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at the Council, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxDiNapoli Releases Analysis of State Financial Plan
… State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal … analysis identifies several revenue, spending, and sustainability risks that could disrupt the Financial Plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planCity of Dunkirk – Billing Enforcement (2020M-117)
… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Kingston Housing Authority – Board Oversight (2020M-103)
… complete report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of … fees were incorrectly billed. Financial system access was not properly administered. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Brunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Village of Maybrook – Financial Condition (2020M-54)
… prior to the COVID-19 pandemic (pandemic). The Village’s 2020 projections and our audit work do not factor in the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Yorktown - Information Technology (2020M-16)
… unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16