Search
Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville Central … announced his office completed audits of the Canaseraga Central School District Hoosic Valley Central School District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
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)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
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)
… and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, separation payments, … if revenues fall short of estimates. Monitor overtime, health insurance and employee separations closely throughout …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Overview – Membership and Enrollment
… System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … the best-managed and best-funded public retirement systems in the nation. NYSLRS administers two distinct systems: The … lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is … Town of Babylon Financial Condition and Internal Controls Over …
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)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. The Town … prepare bank reconciliations and accountability analyses on a monthly basis. Ensure that all moneys are deposited … passwords. Perform a thorough audit of the Court records on an annual basis. Evidence of an audit indicating the tests …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established Medicare Part C, also known as … liabilities (deductibles, coinsurance, and copayments). In New York, Medicaid pays the entire Part C cost-sharing …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual … (Report 2019-S-23 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … has Family coverage. We issued our initial audit report on January 7, 2021. The audit objective was to determine …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… the end of the second quarter of the state’s fiscal year. For the three-month period ending Sept. 30, 2022, Fund … world and we expect a challenging investment environment for the foreseeable future. Still, the Fund is highly … found the Fund “continues to be a leader amongst its peers for management and operational transparency.” DiNapoli …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid … To determine the extent of implementation of the six recommendations included in our initial audit report Accuracy of Medicaid Eligibility …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in … follow: Provide guidance and establish policies relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to all state departments and agencies receiving federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2380
… of the processing of the taxable fringe benefit CLEFR for 2025. Affected Employees: CSEA employees who participated in … Dates: Effective Administration paychecks dated 11/19/2025, and Institution paychecks dated 11/26/2025. OSC Actions: OSC will process CLEFR transactions as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… During the 2014-15 school year, Bilingual served about 171 students in its SEIT program. In addition to the SEIT … in ineligible bonus payments; and $21,449 in non-allowable health insurance costs. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1761
… may require updates for SFS lapsing. Overview Certain chart of accounts strings in SFS that are attached to … of all current position pools that are associated with a chart of accounts string scheduled to lapse on 09/13/2019 or … that appear on the spreadsheet are updated with valid chart of account strings. If the chartfield string is lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1761-sfs-chartfield-strings-payserv-09132019-09272019-lapse-datesState Agencies Bulletin No. 1748
… lapsing Affected Employees Agencies with appropriations due to lapse on June 30, 2019 Note: Due to June 30th falling on non-business day (Sunday) this calendar year, the actual lapse date used in the system is June 28, 2019. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72John A. Coleman School – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual (Manual). The audit … During the 2010-11 school year, Coleman had an enrollment of 491 students. The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1711
… To inform agencies of the content information for the 2018 Form W-2 Affected Employees All employees who received a Form W-2 Wage and Tax Statement for calendar year 2018 … 15 (Circular E) for 2018, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018