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Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Review all reserve balances and transfer excess funds to other needed reserves or unrestricted fund balance, where … Program Community Eligibility Provision and make changes to operations as needed. … Liberty Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Town of Colchester – Financial Condition (2016M-376)
… a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Budgeted appropriations … From 2013 through 2015, the Board underestimated revenues by 7 percent and overestimated expenditures by 18 percent, on average, in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Park). Key Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Your Home Public Library – Financial Management (2016M-228)
… Town of Union, in Broome County. The Library is governed by a five-member Board of Trustees, appointed by the Village Board. Budgeted appropriations for the 2015-16 … repaid by the close of the fiscal year in which they are made. … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured … accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Restrictions – State Police Plan
… Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer … and cannot be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer … and cannot be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsSelkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Hammondsport Central School District – Nonresident Tuition (2016M-248)
… 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the … which operates one school with approximately 500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … needs to be prepared to assess any actions taken by the new administration in Washington and how they could affect …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… 1, 2012 through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), provides … in-network Ambulatory Surgery Centers (ASCs) contain contract provisions that require all anesthesia services …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryState Agencies Bulletin No. 1313
… March 16, 2012, the Governor signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after … Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% $75,000.01 to $100,000 5.75% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesDriver Responsibility Assessment Program
… Purpose To determine whether the Department of Motor Vehicles … (Department) has accurately assessed and attempted to collect all Driver Responsibility Assessment Program fees …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Alexander Central School District , Cazenovia Central School … their money is being spent appropriately and effectively.” Alexander Central School District – Financial Condition … District – Financial Management (Ulster County) From 2010-11 through 2014-15, the board adopted budgets with excessive …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2CUNY Bulletin No. CU-203
… Bargaining Unit T8 Background The 2000 - 2002 Memorandum of Agreement between the City University of New York and the Professional Staff Congress/CUNY contains … earn code will automatically calculate the earnings based on the number of hours reported by the agency. Since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsUnderstanding the Audit Process
… Division of State Government Accountability (SGA) performs audits to: Protect taxpayers by improving management of … manage and improve operations. In performing our audits, we are required by State Executive Law to adhere to … audit recommendations. Other Engagements In addition to audits, we perform other engagements as part of our efforts …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations made in our audit report, Improper … or fax. Our initial audit report, which was issued on February 6, 2015, determined that, for the period January …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… be paid the greater of the two death benefits; if you die after retirement, and meet the eligibility criteria, your … a salary of $60,000 $60,000 × 3 = $180,000 (reduction for working after age 60) − 10,800 (ordinary death benefit at …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsDiNapoli Announces Results of General Obligation Bond Sale
… basis over the life of the bonds. The bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds to Wells Fargo Bank, National Association with a true … cost bid of 2.103999 percent; Series 2018B Taxable Bonds to Piper Jaffray & Company with a true interest cost bid of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale