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Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… (CCTV), a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had … it is still under warranty. Our initial report, issued on April 12, 2018, determined that preventive maintenance was …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCVS Health – Temporary Holding Account Rebate Revenue
… if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cortland Enlarged City School District , Miller Place … District and the Peru Central School District . "In an era of limited resources and increased accountability, it's … decreased $4.7 million (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of June 30, 2016. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0City of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate … For example, the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an … and short-term investments in a credit union which is not a financial institution authorized by GML. As of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of … New Suffolk Common School District Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPort Jefferson Union Free School District – Information Technology (2014M-039)
… in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of … were funded primarily with real property taxes, State aid and PILOT payments. Key Findings The Board has not … vendor list is already included in the vendor master file and has not established procedures for adding, changing or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … position of the water and sewer funds to ensure service rates are sufficient to support the cost of ongoing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Lewis County – County Bridge Maintenance (S9-13-3)
… Key Findings The County does not have a written plan for bridge maintenance and repairs. Despite this shortcoming, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements during the … Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. The Town allowed … Consider using a RFP process to procure professional service providers. Ensure that invoices submitted by outside …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. … over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and … and ensure all future year AUDs are filed with OSC within 60 days of year end. Calculate the Town’s annual property tax …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Receiving Your Benefit and Filing Your Option Election – New Career Plan
… whichever is later. If your election is not timely, by law, we must process your retirement as if you had selected …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… you may receive service credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly … credit is determined by dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveReceiving Your Benefit and Filing Your Option Election – Career Plan
… provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You must file … following your retirement date. You have up to 30 days after your pension benefit becomes payable to change your … you may change your option selection up to 30 days after your disability application is approved, or up to 30 …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionOverview – Special 20- and 25-Year Plans
… the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE period. In some cases, restrictions may apply (see Restrictions and …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview