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Who to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on … Employees who are eligible for membership, but chose not to join NYSLRS; Retirees (from any of the eight public … means we will already have it on hand if they choose to join at a later date, saving you considerable time and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… diagram above, an AP Processor or an approver may add an Ad Hoc Reviewer or Approver to the workflow. Ad Hoc Reviewers and Approvers must be mapped to the Ad Hoc Approver role for the Business Unit. An Ad Hoc …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … He lined his pockets with Fire Department and Fire Council money to pay personal expenses, and then lied about it to … but, as he admitted, he proved himself unprincipled by his deceitful actions. For approximately four years, …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Marathon Joint Fire District – Investment Program (2023M-76)
… investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment … $14,600, or $12,600 more had officials used other available investment options. Officials did not consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the … budget for the 2014-15 fiscal year totaled approximately $3.2 million. Key Findings Cash receipt duties were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health … The objective of our initial audit report, issued on May 13, 2022, was to determine whether Carelon paid MHSU …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… have already replaced over 350 lines and have an ambitious plan to replace all lead pipes within the next three years. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalVillage of Greene – Investment Program (2023M-112)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the Village may have earned approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112City of Troy – Budget Review (B5-13-20)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … while generally reasonable, needs improvement to make it a better tool for prudently managing the City’s resources. … balance of the water fund. The City’s 2014 proposed budget does not appropriate enough money for contingencies to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Taxation and Finance wage reporting information, employer payroll information and various information maintained in the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Wadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately … analyses. Accurate laboratory test results are essential to health assessment and disease or environmental exposure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli and President and CEO of … July 2020 and July 2023, New York’s population declined by more than 533,000 people — about as many people as in the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Objective To determine whether Empire BlueCross properly paid hospital … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsDiNapoli Releases Analysis of Enacted State Budget
… an optional employment compensation expense tax (or payroll tax) that is intended for employers to use to help …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, 2011, to … The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overTown of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over … by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open … monthly reports for assigned justices that include all Court activity for cases that they personally presided …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-892019 Annual Audit
… payments were appropriate and: (i) complied with the New York State Workers’ Compensation Law, (ii) were consistent … payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 errors totaling more than $4.28 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit