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2020 Financial Condition Report – 2020 Financial Condition Report
… to a new fiscal year then brought the loss of more than 1.9 million jobs in New York, with more widespread economic … daunting as they are, but the longer-term outlook as well. Read More About this Report This report provides …
https://www.osc.ny.gov/reports/finance/2020-fcrJericho Water District – Water Use Charges (2013M-395)
… if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, … Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… procedures or a faculty auditor. Collections totaling $5,767 were not recorded in the accounting records and were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomHancock Fire Department - Financial Operations (2018M-236)
… are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken … images and invoices. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Alexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … requirements set forth in the law. Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73State Agencies Bulletin No. 254
… agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees … are required to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must make the change to dues or agency shop based on the employees full time percentage. Refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June … the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationState Police Bulletin No. SP-151.1
… This bulletin supersedes Payroll Bulletin No. SP-151 . Purpose The purpose of this bulletin is to notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsOpinion 2001-7
… DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking … to charge "entry fee" to properties within extension) TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a new extension …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… meet the Fund’s expectations for board diversity and filed shareholder proposals calling on companies to address … throughout their entire workforce.” The Fund filed shareholder proposals on a range of diversity, equity and … executives accountable for their policies and practices. Shareholder Proposals EEO-1 Reporting Disclosure of federally …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. During our audit … (CVS Caremark) to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The … plans (Plans) also offer supplemental insurance benefits for services that are not covered by original Medicare (e.g., … dental services). Plans reimburse health care providers for services provided to enrollees. Generally, Medicaid is …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesState Comptroller DiNapoli Releases School District Audits
… which made it appear that the district needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund … network entry points that, if accessed by attackers, could be used to inappropriately access, and view sensitive …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Applying for Benefits – State University Police Plan
… choose to submit your documents by certified mail or by fax: Certified Mail — If you mail a document “Certified Mail … was mailed once it is delivered to us by the Post Office. Fax — To send the document to us by fax, please include your name, retirement registration number, phone number and the person or department you wish to …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with minimal oversight. As a result, the clerk was able to manipulate court records and admitted to embezzling funds. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Train On-Time Performance
… the Metropolitan Transportation Authority’s New York City Transit trains run on time, and whether actions are … The Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s website lists …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… districts, employees have the option to receive health insurance coverage after retirement. Among other things, the … retiree dies. required to contribute to the health insurance coverage costs. offered subsidized health insurance costs by allowing the retiree to buy coverage at …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retirees