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CVS Health – Temporary Holding Account Rebate Revenue
… million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueFiscal Stress Monitoring: System Enhancements for School Districts
The following tables summarize enhancements to the Fiscal Stress Monitoring System for School Districts.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-schools.pdfMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of … Markets Law (Law) empowers the Department to set standards for the humane care of seized dogs and inspect municipal dog … also performs inspections of Officers’ records and equipment to ensure owners of seized dogs are properly …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Comptroller DiNapoli Releases Audits
… locations operated by County Clerks, despite these offices accounting for over 75% of the total customer-facing DMV offices. In … forests and a stable forest economy, New York enacted Real Property Tax Law 480a – a tax incentive program for …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOpinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, ARTICLE XI, §3; GENERAL … to provide youth programs (General Municipal Law §95; see 1980 Opns St Comp No. 80-777, unreported; 1977 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … paying the remaining 20 percent. In 2017, United processed claim payments totaling almost $2.9 billion. Of that amount, … its claim to United by the waived amount. Failing to do so can result in United paying 80 percent of an inflated …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-program2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfTown of Manchester - Board Oversight and Information Technology (2018M-39)
… adopt information technology (IT) policies and procedures for breach notification, access rights, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Member E-News Archive — 2023
… Sign up to make sure you receive the latest Retirement System news. December 2023 Help Us Go Green and Get Your 1099-R and Annual Statement Faster Check Retirement … Online for a Pension or Mortgage Verification Letter How School Employees Earn NYSLRS Service Credit Retirees Can …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background … activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. … Develop policies and procedures requiring a final accounting or reconciliation of each fundraising activity, …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… position as head of the American Academy of Pediatrics in New York, Dunkel defrauded taxpayers and stole over $87,000 … fraud hotline at 1-888-672-4555; filing a complaint online at [email protected] ; or mailing a complaint …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, … 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and refuse collection …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Selected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxLyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Audit of the Tuition Assistance Program at Pratt Institute
… Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when certifying students for State-funded Tuition Assistance Program (TAP) awards. … offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson Williams …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteOpinion 2000-7
… with the corporation and to audit claims and approve payments made under the contracts (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Town of Humphrey – Financial Management (2013M-116)
… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… adequately fulfilled his fiscal responsibilities for the period January 1, 2016 through July 31, 2017. … The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is … million. Key Findings The Supervisor has not maintained accounting records since 2013 or remitted the required …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192