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Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitCity of Ogdensburg – Budget Review (B3-16-20)
City of Ogdensburg Budget Review B31620
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Seneca Falls – Justice Court (2013M-89)
Town of Seneca Falls Justice Court 2013M89
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89XV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the … prior to fiscal year-end (FYE): Resolve budget exceptions on transactions so the transaction can move forward to … back to the budget where possible. Prior to March 31, State agencies also need to ensure that any Budget Journals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal … July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background … Supervisor and four Board members. Total Town expenditures for the year ended December 31, 2011 were $200 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… for dual eligible beneficiaries. About 570,000 of New York's Medicaid recipients received Medicare Part B …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… responsibilities. Financial records are incomplete or missing and there is no way to accurately determine the … For example, the Supervisor has not filed an AUD for 2008 or any of the subsequent years and did not file its 2012 … did not audit the books and records of the Supervisor or Town Clerk. Key Recommendations Confer with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Comptroller Thomas P. DiNapoli, Franklin County District Attorney Craig Carriero and the New York State Police … which operates the Essex County Fair. The Society is a non-profit organization whose mission is to encourage and … Attorney Carriero was appointed Special Prosecutor by the Essex County Court. “Brown was entrusted to ensure …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairElmont Public Library – Board Oversight and Professional Services (2014M-060)
… appropriations totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from … claims to the Board for audit and approval. The Treasurer does not have access to or custody of the funds maintained in … Without having taken an oath of office, the Treasurer does not have the authority to sign checks on the behalf of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Clare – Fiscal Stress (2013M-317)
… estimate the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on … estimate the amount of fund balance that will be available at year end. Appropriate only available fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Reading – Financial Management (2013M-217)
… for the ensuing year’s appropriations. The Town comingled cash for various funds but did not account for cash separately by fund until the year-end financial reports …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … exchange. There is no clear link between services provided and supporting revenues. The statement describes four …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Java – Water Accountability (2013M-338)
… water system, as indicated by the master meter readings, with the water billed to the Town’s customers. Although the … for periodically reconciling the amount of water produced with the amount billed. Develop a plan to locate and repair …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Audit of the Tuition Assistance Program at Dowling College
… Audit of the Tuition Assistance Program at The New School (2010-T-5) State Education Department/Higher …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Cortland Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . "In an era of limited resources and increased accountability, …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… “While inflation persists and global tensions pose risks to investors, the Fund, thanks to its prudent management and long-term approach, is well positioned to weather any storms and continue to provide retirement …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal cards on the table, including budget …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… New York State Comptroller Thomas P. DiNapoli, Ulster County … District Attorney David Clegg and the New York State Police announced that Kyle Fletcher, a heavy equipment … was arrested for defrauding the Town of over $14,000 in health care buyout payments he was not entitled to. “Mr. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes … Maria de Hostos Charter School, located in the City of Rochester in Monroe County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information