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North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-18855b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… the U.S. Armed Forces on a full-time, active-duty basis in a “time of war,” and are certified as having a qualifying … Vietnam War: February 28, 1961 - May 7, 1975 Hostilities in Lebanon: June 1, 1983 - December 1, 1987 Hostilities in Grenada: October 23, 1983 - November 21, 1983 Hostilities …
https://www.osc.ny.gov/jobs/55bcThe Ex-spouse’s Payments – Divorce and Your Benefits
… into a tax-deferred retirement account (such as an IRA, 401K, 403b, etc.). Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsComptroller DiNapoli Releases School Audits
… almost $12.6 million. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… did not establish any policies and procedures for credit card usage. Key Recommendations Amend the bylaws to contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Caledonia – Financial Management (2013M-363)
… 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board … and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund … interim detailed budget-to-actual reports for their use in monitoring revenues and expenditures throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Lewis County – Court and Trust Funds (2024-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Since 2014, … Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed rebate …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsContract Advisory No. 3
… generate an amendment transaction (sequence 1 and higher) in the Statewide Financial System, the agency must complete … as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since changes to the Begin … the SFS, the renewal date must be provided by the agency in the Renewal/Amendment Beginning Date (“RAB Date”) field on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemWestchester County – Court and Trust Funds (2024-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner generally established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Beach City School District – Financial Management (2023M-147)
… the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147CUNY Bulletin No. CU-636
… available. The employee must complete the Health Benefits Application and the MSC Enrollment/Change Form. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-636-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-620
… the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and Citywide Programs. To pay the Health … gross and is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-620-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-653
… the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and Citywide Programs. To pay the Health … gross and is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-653-city-university-new-york-cuny-health-benefits-buy-outCost-Saving Ideas: Managing Workers' Compensation Costs
… can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector insurance … counties may offer workers' compensation coverage to local governments located within the county. Monitor Your … classified or that positions are not allocated among different categories of risk, you could be paying more in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCUNY Bulletin No. CU-610
… the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits and Citywide Programs. To pay the Health … gross and is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-610-city-university-new-york-cuny-health-benefits-buy-out