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DiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… will decrease for fiscal year 2016-17 and the assumed rate of return for NYSLRS will be lowered from 7.5 percent to 7 percent. The average contribution rate for the Employees' Retirement System (ERS) will decrease … or about 15 percent. While the average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnComptroller DiNapoli Releases School Audits
… Union Free School District and the Western New York Maritime Charter School . “In an era of limited resources … efficiently manage transportation costs. Western New York Maritime Charter School – Financial Operations (Erie County) … Union Free School District and the Western New York Maritime Charter School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… She is scheduled to appear in court next on October 11th at 10 a.m. at the Town of Westport court. Since taking …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… P. DiNapoli released the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city … P DiNapoli released the following statement on Mayor Adams executive budget for Fiscal Year FY 2024 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… to drop because of COVID-19 but the May sales tax figures show just how deep it is cutting into municipal finances,” …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayOversight of Obesity and Diabetes Prevention Programs
… claimed expenses are program-appropriate and consistent with contract requirements. The audit covered the period … of outcome-based indicators (e.g., healthy nutrition posters, benches, bicycle racks) on the rates of obesity and … is not able to perform data analyses that could offer a tangible insight on impact or identify performance patterns …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the … 2,000 students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving TAP payments certify … To determine whether only eligible students were certified …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related to … State. Key Findings The Board has adequate procedures in place ensure that it accurately identifies and reports its … the Workers Compensation Board has adequate procedures in place to accurately report its assessable expenses related to …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in … in commercial drug rebates. Key Findings We reviewed the rebate revenue generated from agreements with six drug … in a timely manner, accurately, or at all) or remit all rebate revenue to Civil Service that it collected. As a …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Objective To determine the extent of implementation of the six … for maintaining and monitoring the equipment used to ensure the safety and security of passengers using the … 2,918 Help Point Intercoms (HPIs), which customers may use to obtain travel information or emergency assistance, had …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for … purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified … financial report to the State Comptroller. Statement No. 33 changes revenue recognition for expenditure-driven/ …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20City of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s financial operations for the period January 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The City is governed by the City Council which comprises an …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
Steuben County Soil and Water Conservation District Internal Controls Over Cash Receipts and Disbursements 2013M97
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three … none of the adopted budgets included a planned balance as is permitted by Law. District officials have not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPort 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. … The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … of equipment and systems by District personnel; distribute this policy to all District personnel. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mLewis County – County Bridge Maintenance (S9-13-3)
… for the maintenance and repair of approximately 92 County-owned bridges. It is not fiscally responsible for … flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3