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Office of Operations: 2025 Virtual Fall Conference
… these responsibilities effectively. Presenters: Christine Wemette (Bureau of Financial Reporting and Oil … Presenters: Mike Breen, Jon Golden, Stephen N. Raptoulis, Christine Wemette and Daevia Williams (Bureau of Financial …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceCaton No. 1 Fire District – Financial Oversight (2013M-262)
… property taxes. Key Findings The Board did not establish or implement adequate internal controls to properly oversee … unexpended surplus funds totaling more than $270,000 or 169 percent of the budgeted appropriations for 2013. The … Board did not adequately segregate the Treasurer’s duties or implement compensating controls such as performing an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Eligibility, the Benefit and Filing – Career Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … employers, you may be required to complete five years of service before you can retire under the benefits of this …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingMore About This Retirement Plan – Special 20- and 25-Year Plans
… does not apply to you. View your Article 14 plan book for more information. If your employer offers a special … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planSullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Operational Advisory No. 27
… and Budget Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy … that qualify for such an exception, please email the Office of Operations, Bureau of Financial Operations Support, … there are no plans to modify the timeframes or dates for opening or closing accounting periods in the SFS. OSC will …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and major public authorities during the third … planned sales of $8.58 billion include $4.69 billion of new money and $3.89 billion of refundings or reofferings as …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsDiNapoli Releases Municipal Audits
… a comptroller position responsible for auditing claims or retaining the legislature’s claims audit responsibility. … board did not annually audit the clerk-treasurer’s records from 2014-15 through 2017-18 to ensure all money was properly … an initial amount of nearly $2.6 million to be used from its capital reserve for a project to construct a new …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… employees were paid incorrectly for credit hours earned. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… the annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School … Request interim financial reports from the Director of Finance for use in monitoring the School’s financial … and developing realistic budgets. Establish a Budget and Finance Committee as required by the School by-laws. Comply …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… internal controls over selected financial activities and to identify opportunities for revenue enhancement, for … Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an … did not adopt policies governing the establishment, use and maintenance of reserve funds and could not demonstrate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… P. DiNapoli and Bronx Borough President Ruben Diaz Jr. today encouraged Bronx residents to search for forgotten … why Bronx residents should be at Bronx Borough Hall today,” said DiNapoli. “When an individual forgets about an … be turned over to the State Comptroller’s office. Today’s event with Bronx Borough President Ruben Diaz Jr. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… cards that New Yorkers can claim . “Spend those gift cards you get this holiday season, so they don’t become unclaimed … taking the extra step of registering the gift card so if you do forget about it, it’s easier to return those funds to you. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 1, 2014 through March 31, 2015. Background The Department of Health (Department) administers the State’s Medicaid … 264 million claims, resulting in payments to providers of about $28.5 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Audit The purpose of our audit was to examine the County’s internal controls over select financial activities for the … located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two … Operations Manual. Establish procedures to ensure each child’s file contains all required documentation so that the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… The bill would provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” said DiNapoli. “The …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… live in New York State; and Improper claims for certain clinic services, physician-administered drugs, and vision …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were … which eMedNY did not properly factor Medicare coverage or a lower level of care into the payment; $682,022 in … improper payments for duplicate billings and hospital, clinic, transportation, and eye care services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014