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Village of Monticello – Financial Condition (2020M-107)
… Board of Trustees (Board) properly managed financial condition. Key Findings The Board did not adequately manage the Village’s financial condition. As a result, the Village is fiscally stressed. The … a plan to address the declining fund balance and financial condition. Monitor the Village’s constitutional tax limit to …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Yorktown - Information Technology (2020M-16)
… unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees, … Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. … 1 Containing health insurance costs should be a priority for local governments and school districts. One way to reduce …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… Department and local health department within two hours of discovery and to notify the public and affected and adjoining municipalities within four hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantState Agencies Bulletin No. 246
… Purpose To explain the conversion of deduction code 768 from a general deduction to direct deposit Affected Employees Employees in the Oswego … To explain the conversion of deduction code 768 from a general deduction to direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total net assets - beginning 79,059,015 3,290,294 82,349,309 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsVI.3.A Overview – VI. Budgets
… are the movements of authorized budget amounts from one appropriation to another. These transfers are governed by … are the movements of authorized budget amounts from one appropriation to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDiNapoli: City of Corning Audit Details Stolen Funds
… finance department collections in August 2013. The audit details how Burlew, over a three month period, allegedly … individually assigned usernames and passwords; Review the financial accounting program and fix any weakness identified; …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsCompliance With Executive Order 88 – Energy Efficiency of State Buildings
To determine if the Office of General Services has developed targets and plans to effectively meet its contributions toward Executive Order 88 and
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsHyde Park Central School District – Financial Management Practices (2012M-172)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess … Hyde Park Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Claims with incorrect billings for alternate levels of care, which caused $465,313 in overpayments; Claims for dental services that should have been covered by a managed care plan, which caused $336,780 in overpayments; and Claims …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are … operates a statewide enrollment center for public health insurance programs. Enrollment information is ultimately …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… in 2020, State Comptroller Thomas P. DiNapoli announced today. Collections totaled nearly $1.3 billion, down $55 … in 2020 State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… the greater benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, … a benefit equal to three years of your salary. The salary is limited by Section 130 of the Civil Service Law. If you … or Are a vested member and your date of retirement is within one year of leaving covered employment. The …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsOrdinary Disability – En-Con Police Officers Plan
… This benefit is available to you only if you last joined the Police and Fire Retirement … benefits are available. Eligibility If you are unable to perform your duties because of permanent physical or … benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityOversight of Mental Health Education in Schools (Follow-Up)
… included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About … public school students statewide. To help confront the mental health crisis among youth in New York State, the Mental Health Association in New York State, Inc. (MHANYS), a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followOversight of School Safety Planning Requirements (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of School Safety Planning Requirements 2018S34
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party … the Medicaid services their recipients require, such as pharmacy services. Many recipients have other third-party … 2022, was to determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthState Police Bulletin No. SP-195
… Laws of 2019 implements the 2018-2023 Agreement between New York State and PBA and provides for two (2) lump sum … The Office of the State Comptroller (OSC) has created the new Time Entry Earnings code: SPP ( SP Lump Sum .5 BU07 BU17) … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-195-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeUnified Court System Bulletin No. UCS-108
… Pay page to pay the Senior Officer Series Differential:. SOS (Senior Officer Series Differential) AOD (Adjust Senior … or after the effective payment dates, OSC will insert new SOS rows onto the Additional Pay page with the following … as eligible on the listing, using the Earnings Code SOS and the appropriate effective dates and end dates, if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligible