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Comparison of PFRS Benefits
… 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions None if employer offers a … Plan (Sections 375-h, 375-i) Articles 11 and 22: Benefit reduction is permanent, and percentage is prorated …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately … rate applications for DFS approval on behalf of insurers who authorize TIRSA to do so. The Insurance Law provides that … rates on their behalf. Section 2139 of the Insurance Law was enacted in 2014, requiring every title insurance agent to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were planned to be made in 2020, officials delayed highway improvements from 2020 to …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) … were unsupported for the higher level of care billed. United’s method for monitoring out-of-network providers who … St. Anne is an SED-approved, not-for-profit private school located in Albany that provides preschool special …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… regulating the flow of streams or rivers when required by public welfare. The District must adhere to the Office of … against facilities and individuals in violation of the Public Health Law, a portion of which is deposited into a …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … cash payments for 18 disbursements, totaling $574, did not have receipts. However, the Treasurer was able to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTaxable Travel
… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York … metropolitan area. The objective of our examination was to determine whether (i) the expenses were incurred for … were within 35 miles of his official station. According to the State Travel Manual, the employee was not in travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelImproper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations … for patients who were not eligible for behavior management and after-hours office visits – most of which were provided … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over … it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … patient, and resident allowances). Advances are issued from agency appropriations and the cash is transferred from …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Village of Fairport Urban Renewal Agency is an independent public benefit corporation that was established to plan and …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… care was only provided when the client was at work or school because DSS does not require individuals to submit … for all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are only …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and financial management practices for the period July 1, 2013 through June 30, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationCity of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Lebanon – Justice Court (2013M-247)
… determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Gowanda – Procurement (2013M-175)
… The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The … five-member Board of Trustees consisting of the Mayor and four Trustees. The Village’s adopted budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … deduction amount for hourly and per diem employees should have Dues (code 475) deductions at 1.3% of biweekly gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over … 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North … does not have procedures in place to record all receipts at the time of collection and there are no procedures to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Medicaid Program – Medicare Part D Clawback Payments
… Objective To determine whether the Department of Health (Department) … Medicaid program. Effective January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and … only eligible for partial Medicaid benefits or did not have any Medicaid coverage. $269,478 in payments on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s … Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board of … a result, the District’s reported fund balance increased from approximately $8 million for the fiscal year ended 2009 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094