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Village of Ellenville – Information Technology (2014M-278)
… audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, … is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is … The Board has not developed comprehensive policies and procedures to protect critical financial data. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Transferring or Terminating Your Membership
… less than five years of service credit and have not worked in covered public service for at least seven years; or You … your membership to another public retirement system in New York State. If you previously were a member of the New … System (NYSLRS), or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured … 244 million claims, resulting in payments to providers of more than $35 billion. The claims are processed and paid … for inpatient claims that were billed at a higher level of care than what was actually provided; $225,862 was paid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Selected Aspects of Discretionary Spending
… adequately supported, and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background … “discretionary costs” that support overall objectives. The audit identified a total of $2.65 million of Authority … of discretionary spending are appropriate and the dollar thresholds for each. In addition, the policies should state …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingSchool of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was … whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCost-of-Living Adjustment
… This Year’s COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The percentage is … (the total pension payment amount you receive after credits, deductions and taxes) and any other changes to your credits, deductions or taxes. To determine your monthly …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentCompliance With Executive Order 95 (Open Data) (Follow-Up)
… With Executive Order 95 (Open Data) (Report 2019-S-65 ). About the Program State government entities possess …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … tax-exempt and taxable bonds for the month of November. New York State Housing Finance Agency – a bond sale of up to … New York State Comptroller Thomas P DiNapoli today announced … schedule for the planned sale of obligations for the state New York City and their major public authorities during …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … tax-exempt and taxable bonds for the month of September. New York State Environmental Facilities Corporation – a bond … rate tax-exempt and taxable bonds for the month of August. New York State Housing Finance Agency – bond sales totaling …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterXII.6.O Paying Retainage – XII. Expenditures
… This section provides Business Units with instructions on recording and paying retainage against applicable … the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage against the … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageOpinion 95-13
… which has excess proceeds of outstanding bonds issued for a completed capital project must retain these proceeds for the payment of principal and interest on the bonds, … a "call" provision. These excess proceeds may not be used for any other school district purpose. You ask whether excess …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … fixed and variable rate bonds for the month of April. New York State Environmental Facilities Corporation – a bond … in tax-exempt fixed rate bonds for the month of June. New York State Housing Finance Agency – bond sales of up to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterCost-Saving Ideas: Evaluating Solid Waste Collection Options
… hauler of their choice. If the service is to be provided only to properties within refuse collection districts, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsX.4 Overview – X. Guide to Vendor/Customer Management
… registered vendor in the Statewide Vendor File has its own vendor record. It is important all information on the … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewVillage of Quogue – Justice Court (2015M-18)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period June 1, 2012 … Board of Trustees. The Village operates a Justice Court that collected $315,781 in fines, fees and surcharges … in bail deposits during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Opinion 90-61
… to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and … must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the manner in which assessments shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Addiction Support Services During Emergencies (Follow-Up)
… Plans. Specifically, OASAS personnel reviewed Plans only at initial certification despite guidance indicating …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… order, the Business Unit must create and process a voucher that references the purchase order to liquidate the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … sales tax on its purchases, New York State is required to pay sales tax in certain instances such as purchase of goods …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-program