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DiNapoli: Tax Cap Below Two Percent
… towns, fire districts, 44 cities and 11 villages. “The pandemic and the fiscal uncertainties municipalities are facing add to the challenge of adhering to the tax cap,” DiNapoli said. “At the same time … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The New … Hospitals may be entitled to additional payments for special medical items (implants, drugs, and blood) that are … of Empire’s member hospitals limit payment amounts for special items; however, some contracts do not have such …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately documented, and … To determine whether the costs reported by Childrens Education Services Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualOpinion 91-25
… firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, §363), a … retirement for disability incurred in performance of duty allowance (see Retirement and Social Security Law, §363-c) or … define the term "paid fireman" as "any paid officer or member of an organized fire company or fire department ..." …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8DiNapoli Urges Focus on Addressing Rural Challenges
… New Yorks rural areas feature sprawling open spaces extensive agricultural production and communities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesState Agencies Bulletin No. 1971.2
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees Employees hired on or … affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees Employees hired on or … affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of … auditor to perform an annual audit of the Treasurer’s records; however, the last completed audit was performed in … of the fiscal year. Reconcile the District’s accounting records to the bank statements monthly and follow up on any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… contracts and ensure that contracts contain clear contract language that thoroughly details all parties’ rights and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… was to examine the District’s internal controls over the procurement of professional services for the period January … approximately $3.5 million. Key Findings The District’s procurement policy does not require the use of competitive … Key Recommendations Consider amending the District’s procurement policy to include the use of competitive methods …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Social Security Law (RSSL). You must separate from service on the last day of the month following the month in which you … Benefit With at least 20 years of creditable service, your pension will be 50 percent of your FAE. If you retire at age … exceed 50 percent of your FAE. If you made voluntary contributions to PFRS, your benefit will also include an …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… active member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their … at age 62, or may choose early retirement, between ages 55 and 62, with reduced benefits. Tier 1 members under the …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitCredit for Previous or Military Service – State University Police Plan
… your previous public employment or military service. It is very important that you claim all the service credit you … benefits under your special plan. Contact us to verify what service would be creditable. Prior Service Prior service … if any, please write to us. Include your name, retirement registration number, and a copy of your Certificate of …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceState Comptroller DiNapoli Releases School Audits
… his office completed audits of Global Concepts Charter School , Sherrill City School District and the Solvay Union Free School District . "In an era of limited resources and … his office completed audits of Global Concepts Charter School Sherrill City School District and the Solvay Union …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140State Agencies Bulletin No. 1612
… November 29, 2017 Institution paychecks dated December 07, 2017 OSC Actions OSC will process CLEFR transactions as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Comptroller DiNapoli Releases State Audits
… Insurance Company of New York (UHC): Empire Plan Drug Rebate Revenue (2015-F-23) An audit report, issued in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the … audit report, including remitting $670,470 in additional drug rebate and discount revenue to the department. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-audits