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Tier 3 — Ordinary Disability (Article 14) – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 3 …
https://www.osc.ny.gov/retirement/publications/1522/tier-3-ordinary-disability-article-14Opinion 97-19
… of the fire district, receiving and having custody of the funds of the fire district and disbursing those funds for authorized purposes, generally, when so ordered by … municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH) – Inappropriate Medicaid Payments for … in the earlier report. This included the recovery of approximately $2.7 million in Medicaid overpayments for … by employees of Long Island Railroad’s Richmond Hill shop when compared with their work production records for the same …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… Purpose To determine whether the New York State Liquor Authority (Authority) appropriately … in accordance with the State’s Alcoholic Beverage Control Law (ABC Law) and the related administrative and … and suspension of liquor licenses. Our audit focused on compliance with certain provisions of the ABC Law and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsState Comptroller DiNapoli Releases State Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Medicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… from June 1, 2012 through May 31, 2017. Background Many of the State’s Medicaid recipients are also eligible for … still submit these claims directly to eMedNY for payment (i.e., self-report Medicare data). In these situations, the … advise providers to report accurate claim information when billing Medicaid for Part B deductibles and coinsurance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… prices and better quality goods and services. Benefits of Using State Contracts In addition to potentially saving … State contracts meet the competitive bidding requirements of New York State General Municipal Law. As a result, local … for gasoline; A fire district could have saved $3,805 when purchasing propane; A school district paid almost $2,000 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesOpinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … unreprted). There also may exist, however, situations when it would not contravene article VIII, §1 to expend … Comp No. 82-304, p 387). In addition to those situations when a town may perform work on private property to further …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Town of Evans – Board Oversight (2016M-2)
… for 2015 totaled approximately $11 million for general fund and highway fund operations. Key Findings The Board hired an accounting … which could negatively impact the town-wide general fund’s financial condition. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Oversight of Hazardous Materials and Waste
… Purpose To determine if SUNY institutions have developed adequate controls to effectively safeguard campus communities against hazardous …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteTown of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … June 1, 2016 through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Village of Blasdell – Purchasing (2017M-195)
… The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … the Village’s current requirements. Audit claims prior to payment. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Oversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating … in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programExamination of Island Peer Review Organization
We examined select subcontractor expenses the Department of Health Department made to Island Peer Review Organization IPRO under contract C027596
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationExamination of Sunset LG Realty, LLC
… Purpose We examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and … reimbursement for, in 2016 under contract L120019 with SUNY Downstate Medical Center (Downstate). Our objective … whether the bonuses were appropriate and in compliance with the contract. Background This lease contract required …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcVillage of Depew - Purchasing (2018M-158)
… the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy. Key Findings We examined 59 purchases … obtained. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. Retain …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Town of Davenport - Transparency (2018M-85)
… whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess … Clerk should maintain timely and more detailed minutes and submit them to the Board for its approval. The Board should …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Leaves of Absence and Service Credit – Special 20- and 25-Year Plans
… taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-credit