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State Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Capital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … increased by $1.8 billion (14.3 percent). Spending increases within major categories included: Transportation, … million (31 percent), partially offsetting the above increases. Over the past 20 years, the State has financed an …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Ambulatory Patient Groups claims because of deficiencies in the claims processing and payment system. The audit … was adopted by the Department of Health (Department) in an effort to more accurately pay providers for services … condition and complexity of service. The Department phased in the APG methodology beginning with hospital outpatient …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Massapequa Union Free School District , Ossining Union Free School District , Pine Bush …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Capital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … increased by $2.2 billion (21.4 percent). Spending increases within major categories included: Transportation, … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalCharlotte Valley Central School District – Financial Condition (2013M-232)
… to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, … with statutory requirements. … Charlotte Valley Central School District Financial Condition 2013M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … providing the service. … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds … reports for monitoring the Village’s financial condition; and did not ensure that the Village’s annual financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… water fund has retained excessive amounts of unexpended surplus fund balance. Unexpended surplus funds were … and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Port Jefferson Union Free School District – Information Technology (2014M-039)
… our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s actual … The Board has not established a computer use policy for employees to define appropriate user behavior or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mSUNY Bulletin No. SU-350
… July 2023 Increase to On-Call Pay and provide instructions for payments not processed automatically. Affected Employees: … from $6.00 to $8.00. OSC will automatically calculate the retroactive adjustments owed to employees who received any … or SBU with an Earnings Begin Date on or after 07/06/2023. Retroactive adjustments for these earnings codes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesSUNY Bulletin No. SU-269.1
… Status Added instructions for employees who work an alternate work schedule This … a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid … actual work schedule Transactions entered with a Retroactive Pay Period Effective Date When Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedMember Contributions
… to contribute a percentage (see chart) of their earnings for all their years of public service. Annualized Wage or … to $100,000 5.75% More than $100,000 6.00% Exceptions for ERS: New York State Correction Officers are not required … rate is based on actual earnings of $46,000 and increases to 3.5 percent. You would use this rate for …
https://www.osc.ny.gov/retirement/employers/member-contributionsOpinion 98-2
… local government charge when the local government is faced with business of an immediate nature and meetings are … use in fighting fires. You indicate that there is concern with respect to policing this practice. We believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… does not receive State funds or tax revenues or credits for its operations. Chapter 469 of the Laws of 1989 requires … customers, and commercial/industrial and other not-for-profit businesses located throughout New York State. In … corporations, public authorities and commissions, for which the Governor appoints the Chair, the Chief …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Final Average Earnings
… apply to members who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April … of retirement; and Any payments made for time not worked. Retroactive Payments Retroactive payments are lump sum payments you receive from …
https://www.osc.ny.gov/retirement/members/final-average-earningsInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal … audit focused primarily on expenses claimed on ICCD’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ICCD’s CFRs for the two fiscal years ended June 30, 2014. Background ICCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manual