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Eligibility, the Benefit and Filing – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Eligibility the Benefit and Filin
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… from both the ACIDA and the County including the ACIDA CFO and Director, and the County Planner. However, there were … or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Olean – Budget Review (B1-16-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesXI-A.1.A Separation of Duties – XI-A. Purchasing
… or subunits of an organization. For example, one employee at an agency may issue a purchase order for 24 cases of 20 pound weight copier paper at a specific price. A second employee would receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Florida – Town Clerk Operations (2012M-215)
… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … and reports or physically secure collections, there may have been transactions that were not accounted for and … storage medium and should ensure access to collections is limited. … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Oversight of Industrial Hemp (Follow-Up)
… hemp for research purposes. In response, Article 29 of New York’s Agriculture and Markets Law was enacted, launching the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followBus Driver Licensing
… Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit … Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … and, ultimately, did not adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town Board, or for improvement … No authority to create a claims auditing position. City May be the governing board, if provided for in the city …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… at a discount and distributes the vaccines to state health departments and certain local and territorial …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followDiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the Division of the … York State Comptroller Thomas P. DiNapoli. Tax receipts in the month of November totaled $4.3 billion, $52.5 million … last year and $806.7 million higher than the projection in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearExamples from GASB Statement 34 - Statement of Cash Flows
… Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… State Comptroller Thomas P. DiNapoli, Yates County District … 21, 2019. “Ms. Brown violated the trust of her community by allegedly diverting nearly $24,000 in town funds to … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Rochester City School District – Budget Review (B20-2-5)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … [1] which noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders … of the challenges caused by unexpected revenue reductions due to the economic fallout resulting from the COVID-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Examples from GASB Statement 34 - Statement of Activities
… by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town Board, which comprises five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operations