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Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… $1.4 million for the 2013 fiscal year. Key Findings We found that the Board generally provides adequate oversight … quotes for purchases costing from $5,000 to $10,000, but does not address the process to be followed for purchases … have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board … We also reviewed the relevant factors included in the calculation for all five final billings to the school districts and did not identify any discrepancies in the School’s calculation. We selected a judgmental sample …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Program The Department of Health (Department) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery … Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerImplementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students … Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students … buses, or at school functions. DASA expanded the concepts of tolerance, respect for others, and dignity to include an …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actMandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member … amount of service allowed by their special plan, or if they are covered by a union-negotiated contract that …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsSpencerport Central School District – Financial Condition (2016M-254)
… and unemployment insurance reserve are overfunded by as much as $2.7 million. Key Recommendations Develop realistic … Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… there are stark racial and ethnic disparities. Black women in New York City are dying at six times the rate of white women, and Hispanic women are dying at three times the rate of white women. About …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the … balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how … raised in the Library’s response letter. … Determine if the Board of Trustees Board effectively manages the …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… and self-insured options and costs at regular intervals. If your experience rating and other factors are good, you may … communication with retirees and other eligible persons If retiree contributions to health insurance benefits are … smaller local governments or school districts, but may be too time-consuming for larger units. More labor-intensive …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Division of Housing and Community Renewal Bulletin No. DH-90
… criteria Background The 2016-2021 Agreement between the State of New York and DC37, provides for payment of the … subject to employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-90-april-2018-district-council-37-dc37-longevity-lump-sumState Agencies Bulletin No. 1637
… the April 2018 CSEA LLS payment and provide instructions for payments not processed automatically. Affected Employees … agency use. NPAY756 – Longevity Lump Sum (LLS) Eligibility Listing This report is a preliminary listing of employees who … Annual Addl Earnings (to prevent making another payment) Retirement and Deduction Information The LLS payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1637-april-2018-civil-service-employees-association-csea-longevity-lump-sumOpinion 90-40
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as … trustee who is also deputy mayor does not vote both in his or her capacities as trustee and deputy mayor during … mayor, "during the absence or inability of the mayor, is vested with all the powers and may perform all the duties of …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Division of Housing and Community Renewal Bulletin No. DH-44
… Purpose To inform the agency of OSC’s automatic processing of the LLS … as a result of a disciplinary action or who takes a voluntary demotion from a permanent position after the … taxes. Deductions will be taken for retirement normal contributions, garnishments and Federal levies. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-53
… Unit (RRSU) and provides for 5 and 10 year* Longevity Lump Sum payments effective October 2011. The Longevity Lump Sum … (Grades 001-032) and NS (Grade 600) positions which are equated to grade are eligible for the payment provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Agencies Bulletin No. 1067
… Additional Earnings: Payment Amount Earn End Date: 3/31/12 Agency Actions – Payments to Employees Not Paid … Additional Earnings: Payment Amount Earn End Date: 3/31/12 *For example: If an Institution agency enters a … soon as possible and must be received no later than April 12, 2011 (Administration Agencies) or April 19, 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
New York State Comptroller Thomas P DiNapoli today announced that an audit of the New York State Department of Health DOH found that medications and potentially hazardous medical supplies were unaccounted for at its SchoolBased Health Centers Centers
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centers