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State Comptroller DiNapoli Releases State Audits
… Repairing Defects (Follow-Up) (2015-F-19) An audit issued in May 2014 found the authority did not follow state … two years, including three which were open for five years. In a follow-up, auditors determined PANYNJ officials made progress in correcting the problems identified. Higher Education …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Claryville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15City of Yonkers – Budget Review (B6-14-14) - Revised
… the significant revenue and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are … 55 of the Laws of 2014, which will not be available in future years and will create a funding gap. The City … tax may be optimistic. The budget includes $5.3 million in revenue generated by red light cameras; the legislation …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedMandatory Service Credit Purchase Payments – Enhanced Reporting
… are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions … purchase this service credit to avoid a reduction in their retirement benefit. Mandatory contribution deductions are … after October 1, 2013, are covered under Section 414(h). When a member owes mandatory member contributions, you will …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and … operating deficits and declining surplus. Extensions to one district did not comply with all legal requirements … and the Board did not properly allocate project costs to benefited properties. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… announced today that the New York State Common Retirement Fund (Fund), valued at an estimated $226 billion, has adopted … to assess transition readiness and climate-related investment risk, with, where consistent with fiduciary duty, … legislation in the nation, the Climate Leadership and Community Protection Act. For years, Senator Liz Krueger has …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetHiring Public Retirees – When Employees Retire
… Before you hire a public retiree, you should be aware of the laws governing … longer limited during and after the calendar year in which a retiree turns age 65. Section 212 (RSSL) Under Section … employer are subject to a set limit — the difference between the Single Life Allowance (Option 0) and final …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… 31, 2017. Background The Medicaid program is a federal, state, and locally funded program that provides a wide range of health care services to those who are … (Department) administers the Medicaid program in New York State. Health care providers bill Medicaid for services …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies through SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsDiNapoli Report Spotlights New York's Veterans
… Nearly three-quarters of the approximately 890,000 veterans living in New York … P. DiNapoli. “New York is home to nearly 900,000 men and women who have served bravely to safeguard our freedom,” … state pension fund partnered with the New York Business Development Corporation (NYBDC) Partnership to create a $5 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransService Credit – Divorce and Your Benefits
… provides this benefit. In these cases, NYSLRS will not allocate a portion of the additional service to the … As a general rule, any additional service will not affect the ex-spouse’s share if the DRO specifies a flat …
https://www.osc.ny.gov/retirement/members/divorce/service-creditOversight and Collection of Snowmobile Registration Fees
… with the Department. The Department is responsible for collecting registration fees and transferring them to the … supports trail development, maintenance and other services for the more than 10,000 miles of public snowmobile trails in … Trail Fund and is disbursed by Parks through grants-in-aid for trail services. The Department collected about $16.8 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesElementary and Secondary Education – 2023 Financial Condition Report
… schools received $4.6 billion of federal education aid in SFY 2022- 23. Schools also received $4.2 billion of … for K-12 education is expected to run through SFY 2024-25. In SFY 2022-23, the $4.2 billion of federal COVID-19 recovery … funding for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2020-21 school year …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationOperational Advisory No. 29
… expense, and SSP checks that are returned and/or need to be reissued. The reason for these changes is to increase efficiencies and reduce the time required for … Department of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community … Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesPublic Welfare – 2022 Financial Condition Report
… program for the aged, blind and disabled with little or no income and resources—decreased by 22,365 (3.4 percent) to …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareOpinion 98-18
… opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid squad) FEES -- … first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); PUBLIC HEALTH LAW, §3008(7): Subdivision 7 of section 3008 of the … of regional emergency medical services councils; and a New York state emergency medical services council to develop …
https://www.osc.ny.gov/legal-opinions/opinion-98-18