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Harrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Contributing Toward Your Retirement – Forest Rangers Plan
… the interest they earn, will provide you with an annuity, in addition to your regular service retirement benefits, when … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… the interest they earn, will provide you with an annuity, in addition to your regular service retirement benefits, when … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementThe Ex-spouse’s Payments – Divorce and Your Benefits
… state that intent, note the specific retroactive date, and provide a payment schedule setting forth an additional … with a repayment schedule. Retirees can see a monthly and year-to-date breakdown of their pension payment amounts and adjustments by logging into Retirement Online . …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the state by an employee when the employee submits a check for repayment … a Result of a Due to State Employee Expense Report Balance An employee should submit a check to the agency for repayment when an expense report was created that resulted in an amount owed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeState Comptroller DiNapoli Statement on Impact of a Late State Budget
… of the state’s institutional payroll, which is scheduled for April 8. Many work in health care and correctional … show up at work every day and put in long, hard hours. For the workers that get paper checks or have payments set up … we need a spending plan that bolsters our economy, fights for those that are hurting and puts us on firm fiscal ground …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetComptroller DiNapoli Releases Municipal Audits
… Operations (Monroe County) The department treasurer makes all deposits, disburses cash without the board’s prior approval and performs all recordkeeping functions without adequate oversight. …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs … To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of … the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Utica, New York. UCP provides preschool special education … ended December 31, 2012, UCP reported about $7.9 million in reimbursable costs on its CFR for three preschool special … education programs. Key Findings UCP claimed $97,781 in non-allowable costs for the year covered by our audit. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at New York Career Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a … tuition is about $4,250 per trimester ($12,750 per year). TAP is an entitlement program designed to provide financial … academic years ended June 30, 2011, NYCI received 2,045 TAP awards totaling $2.2 million that were paid to the school …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState University of New York Upstate Medical Center – Selected Travel Expenses
… complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… that is usually administered by a health care provider in a physician’s office or other outpatient clinical setting. … drugs. Key Findings We identified $5,536,537 in actual and potential overpayments for the cost of … Plan; $1,194,719 was paid for physician-administered drugs in excess of provider-contracted rates; $179,190 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… About the Program CUTE, an SED-approved provider located in Broome County, New York, provides preschool special … June 30, 2016, CUTE reported approximately $1.8 million in reimbursable costs for the Preschool Special Class that it … fiscal years ended June 30, 2016, we identified $232,606 in reported costs that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual ( 2017-S-59 ) Kinderwise Learning Associates, LLC: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to Financial … preparation of vouchers payable to Verizon for landline services may delay payment crediting and Business Units may … on how to process payments to Verizon for landline services, please refer to the GFO, Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… are received by other Company members. We found all the disbursements were for legitimate Company purposes, … received. Ensure that the Treasurer issues receipts for all collections received, even those collected by other … Continue to ensure that two signatures are provided for all cash disbursements in accordance with the by-laws. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Circleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … The treasurer failed to file the annual financial report with the Office of the State Comptroller in a timely … banking. Require that the Treasurer prepare and submit the AUD to the State Comptroller in a timely manner. Perform the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343