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Partial Lump Sum Payment – Regional State Park Police Plan
… if you are eligible for PLS, we will send you a special Option Election Form so you can choose a PLS payment along … in some situations. Page updated 12/13 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentDiNapoli Releases Municipal Audits
… of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget … disbursed these funds in a timely manner. Town of Java – Water Accountability (Wyoming County) Town officials do not …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsPartial Lump Sum Payment – En-Con Police Officers Plan
… for a one-time lump sum payment. The lump sum payment is made when your retirement benefit is finalized. Eligibility To be eligible to choose a partial … of your reduced lifetime benefit. The lump sum payment is excluded from the COLA calculation. For More Information …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentComptroller DiNapoli Releases School Audits
… and unused leave payouts were generally made in accordance with collective bargaining agreements and individual … consistently presented, and the board approved, budgets with significantly overestimated appropriations. The … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… funds to pay for gambling at local casinos, according to New York State Comptroller Thomas P. DiNapoli. Dennis Snow, 62, was sentenced in Genesee County Court to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current and accurate … fire insurance tax moneys annually and provide the Board with timely and detailed monthly and annual financial … Ensure that all disbursements are properly supported with appropriate documentation and authorization before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the … officials told us that over the last several years, the bar committee chairman was able to divert cash from the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250DiNapoli: New York State Fourth Nationwide in Credit Card Debt
… record is seen as an element of strong financial health, bad credit standings can lead to damaging consequences," …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtAccounts Payable Advisory No. 28
… of the New York Codes, Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related to the administration of Sections 50(5) and 151 of the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Medicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: UnitedHealthcare Dual Complete. … “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… accounts for the general fund checking account balance at December 31, 2012 differed by $4,654. Because of these …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… with growth at least partially driven by inflation, which hit a 40-year-high in March. “Local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information - Budgetary Basis … is presented as a basis of comparison with actual because it is the primary document which reflects the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The … parts. In this way STIP can be compared with a money market fund, with the individual funds investing moneys not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… several regions across the state, especially in counties and municipalities that may already be struggling … collections actually increased 2.3 percent statewide and the city's grew 2.9 percent. Additional findings in … was in the Mid-Hudson Valley with a 2.9 percent increase and Long Island with a 1.9 percent increase; Sales tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsTown of Huntington – Payroll and Legal Services (2013M-28)
… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Montgomery – Purchasing and Information Technology (2013M-210)
… information technology (IT) operations for the period June 1, 2011, through January 9, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Best Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their ability to quickly restore electronic data
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Village of Greenwich – Justice Court Operations (2014M-023)
… and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023