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2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSUNY Bulletin No. SU-251
… code 404 and the elimination of TDA deduction codes 408 and 415 as part of the Multi-Vendor Coordinator (MVC) … Narrative Description 404 Supplemental Ret Annuity Prog 408 SUNY TDA Fidelity 415 SUNY Tax Deferred Annuity … run a program to automatically end date deduction codes 408 and 415 for all employees regardless of job status. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Government Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of … To determine whether implementation of the Business Services Center has improved the consistency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOpinion 2001-10
… Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not … the 1982 amendment was to eliminate the certification or verification requirement and instead provide towns "the option of requiring certification, verification, or neither." (Memorandum of the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , DeRuyter Central School District … today announced his office completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not properly manage fund balance and reserves, a new audit found officials did not implement corrective … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… on more than $380 million in federal aid. Since the late 1980s, the state has moved nearly three-quarters of Medicaid …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planXII.5.D Selecting the Appropriate Location – XII. Expenditures
… to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is a … Instead, they must review and pick an appropriate Location for each transaction, as the default may not be appropriate … should be sure the Location selected indicates the correct address where the vendor receives payment. In the SFS, this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationIX.7.E Disaster Assistance – IX. Federal Grants
… Assistance Accounting process will be used each time there is a disaster event. This process requires the … Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesCleveland Hill Union Free School District – Financial Management (2017M-235)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools … budgeted appropriations. Budgeting practices resulted in the District’s unrestricted fund balance exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chatham Central School District , Cherry Valley-Springfield Central School District , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School … his office completed audits of the Chatham Central School District Cherry ValleySpringfield Central School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsSouthside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … allocated to the School by NHA are reasonable and fair, and are adequately supported. Periodically assess the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is … Town of Babylon Financial Condition and Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsEconomic and Demographic Trends – 2022 Financial Condition Report
… Long Island had the highest percentage of job gains of any region (4.5 percent) while the Capital Region had the lowest (1.2 percent). None of the 10 regions …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsExamples from GASB Statement 34 - Statement of Cash Flows
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsUnified Court System Bulletin No. UCS-174
… with an effective date greater than one year old, OSC has revised the submission procedures to ensure that any … by OSC will be denied. The following chart summarizes the revised guidelines governing the submission of retroactive … Agency Responsibilities Transactions that fall within the revised procedures: In general, OSC will not require agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors … of five members, with one person from each fire company and two at-large members. The Department’s revenue for the … fiscal years 2011 through 2013 averaged about $3,400, and the average expenditures for the three years were $2,400. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025