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Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … the Library Director and an administrative assistant to manage this account, sign checks and pay vendors before … and that the Treasurer signs all disbursement checks, after audit and approval of the claims by the Board. Ensure …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Higher Education – 2023 Financial Condition Report
… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also … scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … the receipt number and date can be altered or deleted after the receipt has been printed and issued. Further, Court … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's … resulted in appropriated fund balance not being used. After adding back the appropriated fund balance that was not …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. Background The Town of Ballston is … a fund balance of $285,936 for District 2. However, after all adjustments, the District’s fund balance was a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Comptroller DiNapoli Releases Municipal Audits
… change orders were made only when warranted and after a thorough review. They avoided $11.3 million in … a $15 million interest-free loan and securing grants to fund 27 percent of project costs. In addition, city officials withheld payments to contractors to recover some of the $3.1 million in …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Ordinary Disability – Forest Rangers Plan
… This benefit is available to you only if you last joined the Police and Fire Retirement … before September 1, 1997. For those who last joined on or after September 1, 1997, only the performance of duty and the … benefits are available. Eligibility If you are unable to perform your duties because of permanent physical or …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-disabilityOrdinary Disability – Regional State Park Police Plan
… This benefit is available to you only if you joined the Police and Fire Retirement … before September 1, 1997. For those who last joined on or after September 1, 1997 only the performance of duty and the … benefits are available. Eligibility If you are unable to perform your duties because of permanent physical or …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityRetirement and Savings Plans Overview – Payroll Manual
… Benefit Plans: A defined benefit plan, or traditional pension, is an employer-sponsored retirement plan promising a … retirement plan, like a 401(k), where the employee and/or their employer contributes to an individual … and investment performance, not a promised payout. The employee controls investment choices, bears the investment …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23) 180-Day Response
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfApplication for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster (RS6418-W)
To convert a retirement benefit to an accidental death benefit for victims of the 2001 World Trade Center disaster, NYSLRS beneficiaries use form RS6418-W.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6418-w.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
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-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64) 90-Day Response
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s64-response.pdfWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … are available to conduct a proper audit of claims. After auditing the claims, the Board should provide evidence …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mState Comptroller DiNapoli Releases Municipal & School Audits
… did not always procure goods and services according to policy requirements or maintain adequate supporting … Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total … seasonal employees and new hires starting in June or after from the training. Albany County – Sexual Harassment …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Comptroller DiNapoli Releases School District Audits
… of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to determine if these procedures were being followed … was understated at year end for 2012-13 through 2016-17. After making adjustments to correct the errors noted, the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Retirement System Membership – Special 20- and 25-Year Plans
… in your Member Annual Statement, or you can contact us to verify your plan coverage. Members who joined before July … from a Special Plan You may withdraw your election to participate in a special plan after one year has passed. If your date of membership is …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membership