Search
Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … without using this money for debt payments. The Board has not adopted comprehensive multiyear financial or capital … fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… including Individual and Family coverage. The State does not permit two Family coverages for its employees; if a … that an employee has dual Family coverage because they do not have information to determine if a member is a dependent on …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her duties. As a result, during our … did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Empire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Purpose To determine if the recommendations made in our initial audit … special items (e.g., implants, drugs, and blood) that are not included on Empire’s standard rate schedules. We … audit look-back period, and therefore, the Mather did not have to provide Empire with supporting documentation for …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followNew York Local Government Assistance Corporation
… The goals are identified as follows: The issuance of up to $4.7 billion in long-term Corporation bonds to finance … its mission during the State's 1995-96 fiscal year. There have been no State GO TRANs borrowings since the State's … anticipation notes or bond anticipation notes in an amount not to exceed $8 billion under the Personal Income Tax …
https://www.osc.ny.gov/debt/lgacCUNY Bulletin No. CU-382
… on or after the effective date of an increase are not eligible for the increase except if the employee’s salary … Regarding Retroactive Payments For employees who have worked in more than one agency since the effective date … field. This amount must be preceded by a minus sign. Do not change any other fields. Save changes. If the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtCompliance With the Safe Schools Against Violence in Education Act (Follow-Up) (2016-F-2)
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Complian
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f2.pdfCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services … on all domestic insurers and all licensed United States branches of foreign insurers domiciled in New York … in $229,662 assessed to the Banking Division that should have been allocated to the Insurance Division. Management …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfOther Bulletin No. 54
… Purpose The purpose of this bulletin is to provide the State University Construction Fund with … the 04/01/2019 Salary Schedule) as of 03/31/2020; and Did not receive an ‘Unsatisfactory” evaluation on their last … and 03/31/2021, provided the employee: Otherwise would have been eligible if the employee had been in the lower …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): United … Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not comply with SED’s requirements for reimbursement. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsRestitution Payments (2021-MS-2)
… and appropriately. Key Findings Department officials must do more to ensure victims receive court ordered restitution. … payments by a total of $283,620. The courts were often not notified because Department policies did not always … account to the crime victims whose restitution orders have remained unsatisfied for the longest period in a timely …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Agencies Bulletin No. 1834
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing for the … Duty Pay, and to provide instructions for payments not processed automatically. Affected Employees All … Services Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU01 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1834-april-2020-hazardous-duty-pay-increase-arbitration-eligible-bu01-andOpinion 90-24
… LOCAL FINANCE LAW, §56.00: A municipal finance board may not, pursuant to Local Finance Law, §56.00, delegate to the … counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still … to authorize contracts, by resolution, when authorized to do so by statute (1987 Opns St Comp 87-43, p 66). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 96-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the parties to the collective bargaining agreement. You ask whether a "signing incentive" paid to each lieutenant … police officer (emphasis added). The term "base salary" is not defined in section 207-m. However, there are a number of …
https://www.osc.ny.gov/legal-opinions/opinion-96-9State Agencies Bulletin No. 1815
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart … the 2020-21 budget references where $0 appropriations have been created by the Bureau of State Accounting … during this time. Administrative agencies should not be making any changes to the Department Budget Table USA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1815-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1681
… covered by the plan even if the individual elects not to join or does not contribute to the plan. IRS … of New York employees are considered covered and will have the Retirement Plan check box checked on their 2018 Form … 590-A, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018State Agencies Bulletin No. 1441
… covered by the plan even if the individual elects not to join or does not contribute to the plan. Nearly all … of New York employees are considered covered and will have the Retirement Plan check box checked on their 2015 Form … 590-A, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1441-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1606
… covered by the plan even if the individual elects not to join or does not contribute to the plan. IRS … of New York employees are considered covered and will have the Retirement Plan check box checked on their 2017 Form … 590-A, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearPublic Health – 2023 Financial Condition Report
… health emergency. Federal restrictions during the pandemic have also prevented the State from implementing a portion of … 2015, New York State joined Minnesota to become the only states in the nation to establish a Basic Health Program, a … Plan. It is available to individuals who are under 65, not eligible for Medicaid or the Child Health Plus (CHP) …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-health