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Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingVillage of Malverne – Procurement (2017M-16)
… the Village’s procurement process for the period June 1, 2015 through August 31, 2016. Background The Village of … Village officials did not enforce the procurement policy requirement for documented verbal or written quotes before … that all employees comply with the procurement policy requirement for the use of requisitions/POs prior to ordering …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… by Medicare. Enhance existing eMedNY edits or implement new edits to detect any improper claim for ancillary …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientCost-of-Living Adjustment – New Career Plan
… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps … spouse, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps … spouse, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps … spouse, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentState Agencies Bulletin No. 342
… To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing Rules For Returned Checks Pursuant … To notify agencies of AC230 Report of Check Returned for Refund or Exchange procedures and deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sDolgeville Central School District – Fuel Monitoring (2023M-175)
… did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 … reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services for the … would be supervised by a single superintendent of public works. All officers and employees providing services …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Comptroller DiNapoli Releases State Audits
… of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An initial report, … determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, including $2.4 million between two and six …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… bolster reserve funds beyond planned levels to help us to weather the next crisis or recession.” Financial Plan … is statutorily authorized. If collections remain above forecast and are not needed to cover unanticipated expenses, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty … . "Thanks to our Operation Integrity partnership with Attorney General Schneiderman, Mr. Wills was convicted and is … dealings. He's now in prison, paying the price," said Attorney General Schneiderman . "No public servant is above …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Sidney Central School District - Financial Management (2019M-243)
… Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of … District’s reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … recalculated surplus fund balance exceeded the statutory limit each of the last three fiscal years, ranging from 4.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265