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Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… the employer’s normal contribution Subtracts the value of Group Term Life Insurance (GTLI) from employer’s invoiced … graded rate Multiplies the System graded rate by the ratio of the employer’s average rate divided by the System average … from the employer’s graded contribution. Example of a Graded Payment Calculation for an ERS Employer (for …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentImplementation of the Dignity for All Students Act (Follow-Up)
… in our initial report. Of the three prior recommendations, two were implemented and one was partially implemented. The …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followComptroller DiNapoli Releases School District Audits
… officials did not provide Information Technology (IT) security awareness training to users. Sensitive IT control …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2018. About the Program Williamsburg is a New York City-based not-for-profit organization … and 5 years. For the purpose of this report, this program is referred to as the SED preschool cost-based program. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued Office of Children and Family Services (OCFS): Financial Oversight of the … spending, including a maximum cost per child of $1,375 and a maximum allowable contract budget, which is calculated …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… fund balance remaining unused. In addition, the district does not have a written plan detailing the appropriate and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School District , Downsville Central School District , East Williston Union Free School District , …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-6
… 18, 1996 John T. Biscone, Esq., Town Attorney Town of New Scotland 1 Former Town Law, §104 was repealed (L 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking … (PANYNJ) was established in 1921 and was the first bi-state agency ever created under a clause of the Constitution …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Forestburgh Fire District – Financial Activities (2015M-203)
… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… to initiate corrective action. … Mamaroneck Union Free School District ExtraClassroom Activities 2018M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Town of Batavia – Water and Sewer Operations (2018M-12)
… Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting … district. The Supervisor did not account for revenues and expenditures associated with improvement areas in the …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or … Ensure that financial reports are prepared and submitted to the Board. … Village of New Paltz Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Town of Kiantone – Town Clerk (2014M-273)
… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Mooers - Procurement (2020M-55)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … policy. Town officials agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The Highway Superintendent did not maintain a complete and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35