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Village of Pittsford – Audit Follow-Up (2017M-51-F)
… funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fEast Bloomfield Central School District – Online Banking (2016M-14)
… with hardware tokens for added online banking log-on security. Key Recommendations Establish written online … Contact the bank about adding a second log-on security feature such as a token to provide an extra level of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… be divided between you and your ex-spouse. However, it does not allow for a distribution of your pension until you … of the State Comptroller. Giving your employer the form does not mean that you have “filed with the Comptroller.” As …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80State Agencies Bulletin No. 1707
… year. To provide agencies instructions for the use of a new Action Reason code to identify employees who should not … Institution Pay Period 25L, effective date 03/13/2019. New Action Reason CodeandControl-D Report Available Prior to … ID, Department Description, Employee Name, EmplID Number, Empl Record and the Effective Date of the Last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… see one of our own appointed to the highest legal position in our nation. Loretta Lynch will be a remarkable attorney … see one of our own appointed to the highest legal position in our nation …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyCUNY Bulletin No. CU-441
… Purpose To inform agencies of two new deduction codes for a Pre-Tax Park-N-Ride plan … per month in the calendar year 2012. New Deductions Codes Two new Deduction Codes have been established for this … System will allow for deduction processing for the first two Institution paychecks of each month. There will be no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programState Agencies Bulletin No. 127
… inform agencies of two new deduction codes for employees in the Public Employees Federation (PEF) Affected Employees Employees in Bargaining Unit 05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/127-new-voluntary-insurance-codes-pefSUNY Bulletin No. SU-348
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an … being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the by-laws; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… for the three years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over … managed the Department’s funds with little or no oversight by any of the other Business Officers. We found that the … recorded by the Treasurer, or cash balances with the accounting records or annual report. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Oversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) … effective oversight of its service provider contracts to ensure claimed expenses are program-appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsOrdinary Death Benefit – Regional State Park Police Plan
… beneficiary if you are a: Tier 1 member and have completed at least one year of service since last joining the … System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of service since last joining the Retirement …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… beneficiary if you are a: Tier 1 member and have completed at least one year of service since last joining the … System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of service since last joining the Retirement …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… D.A. Scarpino, Jr. for prosecuting these thefts.” “This is another instance where people trying to scam the system …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsCollege of Plattsburgh – Selected Employee Travel Expenses
… and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesControls Over Computers (Follow-Up)
… Purpose To determine the extent of implementation of the four … without detection. We made four recommendations to the Department designed to strengthen these controls. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followV.3.D Accounts – V. Chart of Accounts (COA) Governance
… 59000-59999 Retainage 58951, 60321, 60750 There are two Statewide Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of account groupings and one to capture Generally Accepted Accounting Principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and … (Report 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureOpinion 88-33
… of the district or the town, lateral sewers to serve two properties within the district. The district was … of the town board on September 16, 1959 to serve one particular subdivision in the town. Your inquiry states … that it was impractical to install the laterals to serve two properties and that the properties could be served more …
https://www.osc.ny.gov/legal-opinions/opinion-88-33