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Full- and Part-Time Service Credit – En-Con Police Officers Plan
… wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-creditTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Rush – Board Oversight (2014M-193)
… to examine the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The … of all Town officers who received and disbursed cash for fiscal years 2012 and 2013. Key Recommendations Conduct a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … The purpose of our audit was to review the Supervisors financial records …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… for the period of January 1, 2012 through November 30, 2013. Background The Town of Lewis is located in Lewis … for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about $34,100 higher than reported on …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overSUNY Bulletin No. SU-261
… verifying the employee’s enrollment is complete. Main Menu > Payroll for North America > Employee Pay Data USA > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyTown of Bennington – Town Clerk (2013M-319)
… operations and financial practices of the Clerk’s office for the period January 1, 2013 through September 17, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.5 million. Key Findings … 3, 2013. The Clerk did not issue press-numbered receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319State Comptroller DiNapoli Releases State Audits and Examinations
… Overpayments for Services Provided by Long Island Bone and Joint LLP (2016-S-8) LI Bone and Joint routinely waived Empire Plan members' required … in overpayments on claims submitted by LI Bone and Joint. Further, by not collecting members' out-of-pocket …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… provide accounting information to their independent public accountant (accountant) in a timely manner. As a result, the Board did not receive timely audit reports from the accountant. The independent audit report for 2009 was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialFormer Bronx Youth Director Pleads Guilty
… New York State Comptroller Thomas P. DiNapoli and Bronx District Attorney Darcel D. Clark today announced the … pay back $61,098. According to the investigation by the Bronx District Attorney's Office and the State Comptroller's … a home theater. Ultimately, the grant was revoked. The Bronx DA's Office and the Comptroller’s office found that …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyTown of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for … state pays to the Federal Government) is recorded for any covered program whereby the state receives federal funds … cash needs,” or prior to the date that checks containing covered federal funds clear the state’s bank account, an EFT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan with Additional 1/60 Under Article 14-B Sections 552 and 553 (RS5498-A)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498-a.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdfOpinion 98-21
… opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) FIRE DISTRICTS -- Ambulance … Service (circumstances in which district may contract for provision of) -- Powers and Duties (authority to contract …
https://www.osc.ny.gov/legal-opinions/opinion-98-21XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the … the State Comptroller (OSC) funds reservation requirements for Purchase Authorizations, instructions for numbering Purchase Authorizations and forms/templates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizations