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United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s out-of-pocket …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOpen Book New York
… and Local Government Financial Records As the State's Chief Financial Officer, Comptroller DiNapoli believes New … and Quarterly Breakdown by County and Region Adult-Use Cannabis Tax Revenue New York State Adult-Use Cannabis Retail Dispensary Map Legislative Travel and Per Diem Expenses Total …
https://www.osc.ny.gov/open-book-new-yorkLaGrange Fire District – Board Oversight (2014M-127)
… 1, 2012 through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, … The District inappropriately paid the Board Chair for service rendered. The Board needs to establish appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Real Property Tax Cap - School Districts Guidance
… potential post-audit review. Issued: February 18, 2016 … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Deerpark – Budget Review (B6-16-18)
… Purpose of Budget Review The purpose of our budget review was to … the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … The amount of appropriated fund balance in the general and highway fund budgets represent 28 and 18 percent, …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Gardiner Fire District – Length of Service Award Program (2013M-265)
… was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Salamanca City School District – Financial Management and Payroll (2017M-138)
… transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford … Key Findings The 2014-15 through 2016-17 budgets did not contain realistic estimates of appropriations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… officials properly administered the District’s length of service award program (LOSAP) and procured goods and services … 1, 2016 through May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingSeized Assets Program (Follow-Up)
… During the course of an investigation or an arrest, law enforcement agencies may seize assets, including cash, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… care payments on behalf of 14,899 recipients who, by State law, were precluded from enrollment in managed care programs. …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately 10,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Chautauqua County – Investments and Payroll (2016M-147)
… program and salaries and fringe benefit payments for the period January 1, 2013 through January 15, 2016. … by a 19-member County Legislature. Budgeted appropriations for 2015 totaled approximately $229 million. Key Findings The … Three elected officials should not have been paid for unused vacation leave totaling $14,875 during 2013 and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ordinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you … to your beneficiary. … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five to be vested, your sick … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit is … 20- or 25-year plan. … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jCity of Newburgh – Budget Review (B6-16-17)
… provides limited flexibility to address revenue shortfalls or unforeseen expenditures. The 2017 proposed budget does not … including an appropriation for uncollectible taxes or increasing the contingency appropriation to cover the …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Vestal Central School District – Fund Balances (2017M-91)
… amounts to unassigned fund balance, where allowed by law, or other reserves established and maintained in compliance … expenditures, to fund needed reserves, to pay down debt or to reduce taxes. … Vestal Central School District Fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Town of Stony Point – Budget Review (B6-13-15)
Town of Stony Point Budget Review B61315
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15