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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsControls Over Federally Funded Programs and Maximization of Federal Funding
… documentation requirements. The audit covered the period from April 1, 2017 through December 31, 2020. About the … and modifications to heating systems. Subgrantees are required to follow procedures to ensure compliance with all … program goals. The Division receives funding for the WAP from both the U.S. Department of Energy (DOE) and the U.S. …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingEmployee Incentive and Bonus Payments (Follow-Up)
… Purpose To determine the extent of the implementation of the four recommendations included in our initial audit … employees because they were not justified under the terms of the relevant incentive plan, were distributed in error, or …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followNYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 … maximize long-term value.” The Fund's positive performance in some markets during the three months ending Sept. 30 was … bank actions that triggered broad market volatility in the international markets. The Fund’s value was $176.8 …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program … and Accounting System (NYBEAS), the system of record for member enrollment and eligibility information. Civil …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, through August 9, 2012. … and an elected Town Supervisor. Budget appropriations for 2012 were approximately $3.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds … revenues, expenditures and fund balance available for appropriation. Develop long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231City of Amsterdam – Budget Review (B24-5-5)
… an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… M. Cecero, age 64, of Pittsford, New York, admitted today to unlawfully "double-dipping" and receiving state retirement benefits to which she was not entitled. She agreed to pay back those benefits, with interest, as part of a …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsState Agencies Bulletin No. 1661
… the Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued July 10, 2018, maintenance rates have been … Please see IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) for additional information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1661-change-maintenance-rates-employee-housing-and-mealsDisposal of Electronic Devices
… Purpose To determine if those electronic devices approved for sale as surplus equipment by the Department of … own; however, OGS' Surplus Unit provides this service for many State agencies. At the time of our audit, the … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesState Agencies Bulletin No. 2156
… State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of September 1, … Please see IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) for additional information and … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued August 11, 2023 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsBecoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … depends on your employees’ years of service, salary and age at the time you become a participating employer. The … employer contribution, due February 1 each year. If you are considering becoming a participating employer, or if you …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerRebates and Discounts on Physician-Administered Drugs (Follow-Up)
… in an office setting. To reduce Medicaid costs for prescription drugs, the federal government established … to pass on the savings to Medicaid when they submit claims for 340B drugs. Our initial audit report, which was issued on … drugs nor ensured the proper billing for 340B drugs. These problems cost the Medicaid program an …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followAudit of the Tuition Assistance Program at Plaza College
… for accelerated TAP. Many of these disallowances result from Plaza students enrolling in courses not required for their programs of study. Key Recommendations … should recover $549,316, plus applicable interest, from Plaza College. The State Education Department should …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeAmusement Park and Fair Ride Safety
… safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … expenses and that cash receipts were properly accounted for. As a result, $7,780 of department funds were used to pay … station cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Village of Arkport – Information Technology (Steuben County) Auditors found that the board did not adopt …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1