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Long-Term Expected Contribution Rates – What Every Employer Should Know
… review long-term expected rates by retirement system, tier and plan by clicking on the Final Rates links provided on on … rates from for both Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS) employers on the charts …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… information to ensure all disbursements were appropriate and necessary. As a result, the Company made unnecessary … Ensure adequate records were maintained. As a result, we and the Board could not determine whether all collections … as required. Develop adequate written financial policies and procedures. Key Recommendations Revise the bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCity of Troy – Budget Review (B20-5-11)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide proper oversight of the bookkeeper. … Town officials generally agreed with our recommendations and stated they initiated corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Otselic Valley Central School District – Procurement (2022M-58)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … officials did not always seek competition to procure goods and services not subject to competitive bidding. Out of nine … competitive bidding threshold reviewed totaling $109,671 and two professional service contracts totaling $35,038, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58County of Rockland – Budget Review (B20-6-13)
… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Buffalo Academy of Science Charter School - Procurement (2019M-250)
… whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is … as required by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as recommended in the procurement procedures. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district … totaling $459,000 we examined were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed … not properly supported at the time the claims were audited and approved for payment. The claims auditor approved …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Town of East Hampton - Budget Review (B21-7-11)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Village of Port Chester - Dual Employment (2018M-91)
… Findings Village officials did not establish adequate time and attendance (T&A) controls; therefore, we could not … for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the … totaling $3,979, was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Marcy – Justice Court Operations (2020M-166)
… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Tully – Justice Court Operations (2021M-10)
… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Investigation of Housing Discrimination Complaints
… Objective To determine whether the Division of Human Rights reviewed and addressed housing discrimination … audit covered the period from April 2019 through February 2024. About the Program The Division of Human Rights (DHR) … with instructions for correcting the defect(s). All the information regarding the complaint and investigation …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdfEconomic Snapshot of the Hunts Point Food Distribution Center
The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. FDC is located on 329 acres in the Bronx and consists of about 150 wholesalers, distributors, and processing businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2024.pdfFederal Funds to New York City: Social Services Block Grant
The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of Health and Human Services to states and territories to support social services for low-income households.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-social-services-block-grant.pdfTown of Sanford – Claims Audit Process (2021M-189)
… officials ensured that claims were appropriately audited and approved and goods and services were received. Key Findings While Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Actuarial Advisory Committee
… pursuant to regulation (11 NYCRR 136-2), reviews and advises the Comptroller on the actuarial soundness and financial condition of the Retirement System and the Common Retirement Fund, and annually reviews the …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfMid-Year Update to the Approved Budget for Fiscal Year 2021-22 and Multi-Year Financial Plan for Fiscal Years 2021-22 through 2024-25 (As of September 30, 2021)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2021-22
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2021-22.pdf