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Town of Cherry Valley – Financial Condition (2016M-212)
… of our audit was to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, 2015 through March 30, 2016. … Key Findings The Supervisor is not maintaining separate accounting records for the health center’s activity and some …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Hewlett Bay Fire District
… access and breach notification. The District does not have a formal disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… of our audit was to determine whether the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248CUNY Bulletin No. CU-509
… in Bargaining Unit T4 Background OSC received a request from CUNY and Local 3, IBEW to establish payroll deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… our audits and fiscal profiles of communities across New York, my office has continually emphasized the importance of … their budgeting process. “I want to thank the Governor Andrew Cuomo for recognizing the importance of this …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningOne-Year FAS – Police and Fire Plan
… benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a … salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a … salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … types of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasCounty of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … Cortland County is located in central New York State and has a population of approximately 49,000. The County is … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157CUNY Bulletin No. CU-113
… Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll Period 23L for employees on … for non-represented employees in Bargaining Units TC,U2 and U6. OSC Actions Effective payroll period 23L/24C, OSC … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin inform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Funds ( 2013-N-1 ). Background Our initial audit issued on April 16, 2014, determined that NYC Department of … discrepancies between the total account balances as shown on the Court Assets Tracking System and the balances held by … the Court and Trust accounts Key Finding Finance officials have made progress in correcting each of the problems we …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… of 14,899 recipients who, by State law, were precluded from enrollment in managed care programs. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followMechanicville City School District – Financial Condition (2017M-93)
… Ensure that the amount of fund balance is in compliance with statutory limits. … Mechanicville City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background The Grahamsville Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsTrash Can Free Stations Pilot Program (Follow-Up)
… and reduce the rodent population and whether it should have been expanded. In addition, the effectiveness of the … well monitored, and no metrics were established to focus on the primary goal, reducing “exposed bags.” However, the … the Pilot Program was effective. Key Finding MTA officials have made progress in correcting the problems we identified. …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followRochester Academy Charter School – Purchasing (2013M-144)
… approximately $3.3 million. Key Finding The School did not have sufficient Board-approved policies and procedures over … Such policies and procedures would provide guidance on when and how to solicit competition, documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144One-Year FAS – Career Plan
… benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a … salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 … types of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fas