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Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… whether District officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementKent Fire District No. 1 - Financial Operations (2019M-37)
… inaccurate. Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to … balance and realistic estimates of appropriations. Ensure transfers to reserves are included in the budget and that …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Improper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… for inpatient medical care. The DRG methodology classifies patients according to their diagnosis and severity of …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the … Due to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation that operates North America’s … within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit … terminus at the Tottenville Terminal. Adminstratively, SIR is a separate operating unit, reporting to Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOptional Service Credit Purchase Payments – Enhanced Reporting
… click the “Access Reporting Dashboard” button. Choose your location code. Click the “Loan/SCP Deduction Notification” …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsTown of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for … 1, 2015 through December 2, 2016. Background The Town of Genesee is located in Allegany County and has a population … Town of Genesee Disbursements 2016M433 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that the Treasurer properly … totaled approximately $28,000. Key Findings The bylaws do not specify who is responsible for approving bills for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Rome City School District – Financial Management (2015M-215)
… July 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in … Rome City School District Financial Management 2015M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Poughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… for allegedly stealing over $34,500 of her mother’s public pension payments after she died in January of 2020. “Ms. … across the state and country to protect the New York State pension system from fraud.” “We are thankful for the diligent … this case, fraudulent conduct against the New York State Pension system have not and will not be tolerated. We look …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsLife Changes: Getting Your Affairs in Order and A Guide for Survivors
Information to help NYSLRS members collect and organize important papers and legal documents. A guide for survivors of NYSLRS members.
https://www.osc.ny.gov/files/retirement/publications/pdf/1874-getting-affairs-in-order-guide-for-survivors.pdfKingston Housing Authority – Board Oversight (2020M-103)
… Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103State Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … June 30, 2015, auditors identified $253,494 in ineligible costs that the school claimed for state reimbursement … to direct care preschool employees. Department of Taxation and Finance: Property Tax Credits (2018-BSE8-01) …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. … that full hours were worked, except for time charged to accruals for vacation and other leave time. For good … to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsEmployer Education Seminars
… NYSLRS employers can schedule training seminars for benefit and reporting …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your retirement benefit at …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSCAM ALERT
… looks similar to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your … information is our priority. We are actively working with the authorities and our IT staff to monitor the …
https://www.osc.ny.gov/retirement/scam-alertOverview – Special 20- and 25-Year Plans
… 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined … 383-f of the RSSL provides a new 25-year plan, which is optional for Tier 2 and 3 members. IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewMandatory Contributions – Enhanced Reporting
… 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified … There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions