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Village of Catskill – Financial Condition (2014M-134)
… report is untimely, effective oversight and transparency are reduced. The water and sewer funds have substantial … and sewer infrastructure and ensure that no more user fees are assessed than necessary. The Board did not develop a … complete, accurate and timely accounting records which are properly adjusted to reflect correct account balances. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134SUNY Bulletin No. SU-320
… are reported accurately and timely. Agency Actions: To enroll an employee in a Savings Plan Type 47, SN403A, … navigate to the Savings Plans page (Main Menu > Benefits > Enroll In Benefits > Savings Plans). If the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… bulletin is to provide agencies with instructions for the new create and update process for 403(b) after-tax … 9.2. To continue to improve processing, OSC has created a new Savings Plan Type 47, CN403A, as well as new deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… as required. The Highway Superintendent does not maintain inventory records that collectively show the amount of … hand. These records should be periodically reconciled to physical inventories of fuel on hand. … Town of Lyonsdale …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Gardiner – Selected Financial Activities (2013M-67)
… The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. The Town Board is the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67City of Mount Vernon – Budget Review (B21-6-3)
… revenue and expenditure projections in the adopted budget are not reasonable. The City’s budget also was adopted 81 … real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be overestimated. Appropriations … make any needed budget amendments to ensure appropriations are sufficient. Determine how the excess retirement liability …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… concealing their mother’s death to collect $21,694 in her retirement funds from 2013 to 2015. The two … County residents are charged with Grand Larceny in the Third Degree, a class D felony. "For two years … her sister, Mary Nash, stole nearly $22,000 in pension payments from the New York State and Local …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesComptroller DiNapoli Releases School Audits
… his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz Central School District and the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0IX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency … for requesting federal reimbursement for program spending. In those instances, the state agency must ensure that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresOverview – Membership and Enrollment
… About NYSLRS The New York State and Local Retirement System (NYSLRS) is one of the … benefit . New members will lock in the benefits of Tier 6. Other advantages of membership include: Death …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and to eliminate deficit fund balances. Adopt budgets that are structurally balanced. Authorize all temporary advances … budget transfers. Ensure that all temporary advances are repaid by the end of each fiscal year and with interest, … required. Ensure that payments in lieu of health insurance are calculated and paid based on provisions of the employees’ …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal … 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195State Comptroller DiNapoli Releases School District Audits
… between 2015 and 2019 but had active user accounts. In addition, five employees had unnecessary user permissions … not needed, including three accounts that were created in 2015 and 2016. District officials also did not ensure … overtime payments could have been avoided or reduced. In addition, 10 employees were overpaid for overtime hours …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-696
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy-Out Waiver Program are affected. … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program is sent to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outOpinion 91-50
… and notes of the Local Government Assistance Corporation are securities which may be deposited for the release of … bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). Section 3244 of the Public … provides, in part, that the bonds and notes of LGAC are: hereby made securities which may be deposited with and …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Accounts Receivable Collection and Reporting
… and the use of renewable energy sources. These efforts are key to developing a less polluting and more reliable and … to help New York State meet its energy needs. Its programs are organized into five portfolios, each representing a … accounts receivable collection and reporting practices are in compliance with applicable laws and regulations. As …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Westchester Community Opportunity Program, Inc. (WestCOP) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … rates set by SED. The reimbursement rates are based on financial information, including costs, that WestCOP …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualOverpayments of Certain Medicare Crossover Claims
… enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims … Under the system, providers submit medical claims for dual eligible individuals to Medicare. After Medicare …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… among different hospitals, two separate payments are made: a payment for the first hospital’s claim and a … to the Department’s regulations, separate payments are not allowed when transfers occur among hospitals or divisions that are part of a merged or consolidated facility. Under these …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilities