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Herkimer County – Court and Trust Funds (2023-C&T-2)
… and account for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a … Treasurer did not file an annual report for activity in 2021. The County’s depository (bank used to hold court and … and account for court and trust funds for the period January 1 2021 through September 22 2023 …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Village of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Lewis County – County Bridge Maintenance (S9-13-3)
… had responded to these flags in a timely manner. For the remaining 39 flags, the County responded to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Length of Service Award Programs (2014-MS-1)
… fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately for the … (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML establishes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals for inmate inpatient services. …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Town of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water district … 1, 2012 through October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of … The purpose of our audit was to review the Towns water district …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Accounts Payable Advisory No. 3
… difficulty receiving payments and applying them to the appropriate accounts. The Statewide Financial System … delays. This advisory is intended to remind Business Units how to process payment information to Vendor IDs that have … are directed to the appropriate vendor and address: Select the appropriate Vendor ID. Select the appropriate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceOperational Advisory No. 8
… one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a … Beginning February 2025, payees will receive the outreach letter approximately 12 months after the check was issued. … of the second year following check issuance. This letter notifies the payee to negotiate the check or request a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachSUNY Bulletin No. SU-251
… Purpose To notify agencies of the renaming of TDA deduction code 404 … deduction code 404 – SUNY 403(b) Plan. SUNY is authorized to request these changes under Education Law Article 8C. In … IRS regulations set a maximum contribution amount that was to be monitored by the company providing the investment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredState Agencies Bulletin No. 220
… Unit 61) employees in the following agencies: Office of General Services Department of Correctional Services Office of Parks, Recreation and Historic Preservation Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000State Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee … informing them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Security Over Critical Systems
… As a teaching facility affiliated with the University at Buffalo, it plays a vital role in medical research. A core …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… An audit of five counties by State Comptroller Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments … benefits were caused by deficiencies in how four of the five counties monitored the eligibility of jail … An audit of five counties by State Comptroller Thomas P DiNapolis …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 97-10
… if so, whether the project would be subject to competitive bidding requirements. During the term of the agreement, the … reached herein, we need not address whether competitive bidding would be required. We note, nonetheless, that when … constituted contracts for public work for competitive bidding purposes and were subject to the public bidding …
https://www.osc.ny.gov/legal-opinions/opinion-97-10What is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a … Defined benefit pension plans, including your NYSLRS plan, are calculated based on a preset formula and provide a specified payment amount at retirement. These plans are supported by contributions from both members and …
https://www.osc.ny.gov/retirement/members/defined-benefit-planDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… than $1.5 billion in improper Medicaid payments over the course of several years due to errors in its billing system … NPI identified by the audit and determine an appropriate course of action. Enhance system controls to prevent improper … than $15 billion in improper Medicaid payments over the course of several years due to errors in its billing system …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionMedicaid Program – Oversight of Social Adult Day Care Programs
… provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. The audit … Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide long-term care services to …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Related Audits/Reports of Interest Department of State: Quality of Internal Control Certification (2012-S-50) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance