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More About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial report with OSC late by as much as 951 days after the statutory filing due date. Estimated revenues and … revenues and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Purpose To determine the implementation status of the four … who is enrolled in a Plan can be disenrolled retroactive to the effective date the recipient lost eligibility. According to the MLTC contract in effect during the initial audit, the … To determine the implementation status of four …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationOversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 … policy and service issues for the aging. Its mission is to work to eliminate ageism and ensure the dignity and quality of … To assess the extent of implementation of the 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… City Common Council (Council) did not have accurate and up-to-date financial information when making significant … reports for 2018 through 2021 were not filed until after the resignation of the former Comptroller.The longest …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Controls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and … To determine whether the Department of Labor Department has …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 but faces uncertainty with potential policy changes in Washington as well as slowing growth in tax collections and job creation according to a report released today by State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetOpinion 89-57
… town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and improve a village street of a village located … agreements between the town and village are not subject to competitive bidding requirements. 1971 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Performance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… Rensselaer County District Attorney Mary Pat Donnelly and the New York State Police today announced the arrests of Amber Diacetis, a 30-year-old Albany resident, and Devin Zielinski, 33, for allegedly stealing over $200,000 … yourself is a heinous offense,” DiNapoli said . “Diacetis and Zielinski not only allegedly stole over $200,000 from the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… D felony, and official misconduct, a class A misdemeanor, after an audit and investigation by DiNapoli’s office … of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the New York State Police that she … troubling case of a local official abusing her position to steal taxpayer money,” said DiNapoli. “We will continue to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to … refunds. DiNapoli's auditors perform their review after the department completes its own tax return audit. The …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… degree (class D felony) and falsifying business records after an audit and investigation by DiNapoli’s office … of more than $5,000 in public funds. Stone confessed to DiNapoli’s staff and the Steuben County Sheriff’s … district funds. “Local officials that abuse their position to steal taxpayer money will not get away with it,” said …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… Another 152,000 refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund … refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While most taxpayers … refunds. DiNapoli’s auditors perform their review after the department completes its own tax return audit. The …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. … this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash … reimbursement vouchers charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being reported to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in … $914,291 (99 percent of total collections remitted to the business office) were not deposited timely . For … about $318,000 were deposited between 91 and over 200 days after they were received. Monitor State aid payments to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … percent of non-recurring journal entries were made 70 days after the transaction took place. 60 percent of journal …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Opinion 95-32
… of the amount insured under the provisions of the Federal Deposit Insurance Act must be secured in accordance with … together with a security agreement from the depositary bank or trust company (General Municipal Law, §10[3][a],[b]; … see General Municipal Law, §§10[1][f], defining the term "eligible securities", and 10[3][c], relating to …
https://www.osc.ny.gov/legal-opinions/opinion-95-32