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Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6The Ex-spouse’s Payments – Divorce and Your Benefits
… all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s … before the member’s retirement date to avoid delays in payments to the ex-spouse. If the member is already receiving … at the time the final DRO is submitted, the ex-spouse’s payments will begin after we calculate their distribution. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsContact Update Online Help
… be designated as Commissioner, Chancellor, or Director, and so on. Refer to the Guide to Financial Operations Section … for maintaining contact info for State agency officials and employees responsible for State agency payroll …
https://www.osc.ny.gov/contact-update/online-helpDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business … calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or … charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… to manage approximately 25,000 acres of underwater land, rights of ways to the water, marshland and common areas … primary function is to protect, preserve and regulate the land and water ways that are under the Trustees’ control. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal … The Clerk also does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of … all money collected intact and within three business days after the total exceeds $250. Submit a monthly report of all …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop fraudulent refunds from reaching the hands of … timely payment of those determined to be legitimate. After the Department has completed its review and approved …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… her position as a public official,” DiNapoli said. “Thanks to my partnership with the St. Lawrence District Attorney’s … served on behalf of Norwood’s residents.” “I will continue to work with the State Police and Comptroller’s Office to … by the Village and she resigned from her position shortly after in June 2022. Berger was appointed Clerk/Treasurer in …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageFranklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and employees for the period … will be provided with a life insurance policy that, after 10 years, will be transferred to them upon retirement. …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School … and 17 claims totaling $41,226 were not audited until after payment. Key Recommendations Ensure that all employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … general fund balance was at a deficit of $56,633, after the planned use of $94,653 to finance operations. We …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … the amounts of the payroll checks to the payroll journals after they are prepared. The Town’s blank check stock is not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes … in Oswego County with a population of 450. The Village Board of Trustees is the legislative body responsible for … fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims were audited, were …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School … policy and award professional services contracts only after soliciting RFPs. Ensure that professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfLocal Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfMedicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdf