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Town of Yorktown - Information Technology (2020M-16)
… accounts. The Board did not develop a disaster recovery plan. Sensitive information technology (IT) control … Develop and adopt a comprehensive disaster recovery plan, including backup procedures and offsite storage, and communicate the plan to officials and employees. District officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Hyde Park Central School District – Financial Management Practices (2012M-172)
… Adopt realistic budgets using actual financial results from prior years to project expenditures. Maintain unassigned … fund balance within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits … to pay for the cost of judgments and claims arising from the tax roll in the year the moneys are deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mDiNapoli: 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-narrowsMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … To determine whether the Department of Healths eMedNY system reasonably ensured …
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
… made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… effectively meet its contributions toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the period from April 1, … 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-buildingsSpecial 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6DiNapoli: Audit Recommends Better Protections for Child Performers
… of age and certificates to employers every three years. From April 1, 2014 to October 31, 2016, DOL issued about … certificates without receiving all the documentation required, such as proof of a child’s date of birth, evidence … Social Security numbers, trust information or other required documentation. At least 133 children were issued …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… requires the State Comptroller to operate and maintain and at their discretion, revise and modify a state accounting and … if the nature of the revenue cannot readily be determined at the time of deposit. Legislation that creates a specific … Additional backup may be attached to the deposit in SFS at agency discretion. Document Retention For documentation …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewCUNY Bulletin No. CU-641
… All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically … will be included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State … check to the employee but the check has been returned and is undeliverable, the agency must complete form AC3340 , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-641-cuny-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-644
… the agency should submit requests in effective date order from oldest date to current date. For example, if … Adjustments for All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-644-cuny-retroactive-salary-rate-increases-supervisor-mechanicsCUNY Bulletin No. CU-645
… the agency should submit requests in effective date order from oldest date to current date. For example, if … Adjustments for All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… and officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period … as well as developing a written multiyear financial plan. As of December 31, 2024, the Town’s unrestricted fund … officials did not develop and adopt a multiyear financial plan, a fund balance policy or a reserve policy. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Oversight of Undistributed Child Support Funds
… balances and initiate the process that would allow these funds to be escheated, as required by law. The audit covered … unit (SCU) to collect and disburse child support funds. When child support funds have been undistributed for … to the Office of the State Comptroller’s Office of Unclaimed Funds (OUF), which will then expand outreach …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsLackawanna City School District – Financial Condition (2014M-119)
… officials have not yet developed a multiyear financial plan. Key Recommendations Adopt structurally balanced budgets … to cut costs and increase revenues. Develop a realistic plan to accumulate unexpended surplus funds, within the legal … and the Board should implement, a multiyear financial plan to provide a framework for future budgets and facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245State Comptroller DiNapoli Releases School District Audits
… a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Village of Nassau – Budgeting (2018M-3)
… not developed a comprehensive, written multiyear financial plan. Key Recommendations Adopt budgets with realistic estimates for expenditures. Formulate a plan for the use of excess unrestricted fund balance in the … Develop and adopt a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22