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Supplemental Payments to Executive Employees
… and the surrounding area. Guidance regarding performance incentive programs for public authorities has been developed … Regional Transportation Authority: Performance Incentive Program (2014-S-2) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesMaximizing Incentives for Individuals With Disabilities
… in poverty than working-age New Yorkers statewide (28% vs. 12%, respectively). The New York Employment Service …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesControls and Management of the Unemployment Insurance System (Follow-Up)
… is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative that provides … Unemployment Assistance (PUA), which allowed for enhanced UI benefits for those affected by COVID-19. The COVID-19 …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followCUNY Bulletin No. CU-453
To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-435
To inform agencies of the processing of the 2011 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… paid $239,000 in health insurance benefits for deceased or ineligible retirees. Seek Competition Review … emails, postcards, or letters to verify that the eligible person is still alive. You can also update any relevant … death records reported to SSA using genealogical websites. Search these free websites by social security number or name. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of village financial operations … of that total. General fund assets were also overstated by $288,510 and liabilities by $434,929 in fiscal year … review found the city’s proposed budget continues to rely on $112.3 million in nonrecurring revenue, such as …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… did not adequately ensure that users had access only to functions that were necessary to meet their needs. In a … by DOL. State Education Department: Programs for Little Learners (PFLL): Compliance With the Reimbursable Cost Manual … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0XVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) Process and Document Preparation: … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 92-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Benefits (forfeiture upon becoming self-employed or performing uncompensated services) WORDS AND PHRASES -- … LAW, §207-a(6): A disabled firefighter forfeits his or her entitlement to payments and benefits provided pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Subway Recovery Tracker
… not. As demonstrated by OSDC’s archived subway recovery tracker , ridership through early 2022 remained much higher …
https://www.osc.ny.gov/osdc/subway-recovery-trackerDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… an egregious act. Ms. Robertson kept her mother's death a secret to steal her pension. She was caught and now she must … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemSilver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Afton Central School District – Fund Balance Management (2023M-18)
… appropriations from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund … statutory limit in each of the last three fiscal years by approximately $2.9 million (17.5 percentage points) to … impact of debt issuance versus using surplus fund balance on District operations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Cayuga County Community College – Information Technology (2013M-291)
… College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013. … owns. There is no formalized plan to review machines for installed software. The College could not provide purchase orders or other supporting documentation for five installed software programs that required licensing. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … Secretary and Treasurer from the members of the Board. For fiscal year 2013, the Association received $65,878 in …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Union – Financial Condition (2016M-192)
… bills for all water and sewer services based on accurate meter flows and set rates sufficient to cover operating …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andFarmingdale Union Free School District – Financial Condition (2016M-235)
… July 1, 2014 through February 29, 2016. Background The Farmingdale Union Free School District is located in the … Farmingdale Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235