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Special Disability Benefits – Special 20- and 25-Year Plans
… Firefighters and police officers may be eligible for an accidental disability … you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsComptroller DiNapoli Releases Municipal Audits
… does not maintain running cash balances in the check book registers, maintain accounting records with cash … and expenditure accounts or reconcile bank balances to book balances. The last annual financial report that was …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits2015 Year End Report
… of our examination was to determine whether daily workers compensation payment requests by claimants and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… choose to purchase credit for additional previous public service, they have the option to pay the required … an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests to pay through … a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsWage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - 58 ). … To determine the extent of implementation of 2 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Administration of NonCompetitive and LimitedCompet
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … had charges totaling $2,529, that were either not for legitimate business purposes or lacked adequate assurance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC … tuition rates based on financial information, including costs, reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualExamination of Outstanding Premiums
… Statewide Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have been able to recover … to collect the amount owed. Some of the businesses with outstanding debt to NYSIF do business with, and receive … way for State agencies to offset State payments to recover outstanding debt. In May 2015, we recommended NYSIF …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReporting of Billboard Income (Follow-Up)
… 15, 2013, found that the New York City Department of Finance (Finance) had limited documentation to support that assessors … with billboards and noted that for 717 (82.3 percent), no income had been reported to Finance. Subsequently, Finance …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followFund Financial Data – 2022 Financial Condition Report
… Revenues, Expenditures and Changes in Fund Balances in the ACFR . * The State’s governmental funds include the General …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… the flow of streams or rivers when required by public welfare, including public health and safety. The District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mFillmore Central School District – Reserve Funds (2016M-386)
… in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… did not have to obtain clearance. In addition, the former CEO did not have fingerprint records on file with OSPRA at … provided documentation that on June 14, 2013 the former CEO’s fingerprints were filed with OSPRA and cleared. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeElba Central School District – Financial Condition (2013M-240)
… officials appropriated on average $413,000 in each of the last five fiscal years to reduce the tax levy, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Southold Union Free School District – Claims Processing (2013M-183)
… year were approximately $27 million, funded primarily with real property taxes. During our audit period, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fishers Island Ferry District – Financial Operations (2016M-156)
… time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are not adequately … with statutory bidding requirements and the District’s procurement policy. Key Recommendations Implement uniform …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … and internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted … that they did not need to fulfill their day-to-day job responsibilities. Although the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… compared to the same time last year. “November marked another solid month for sales tax collections for local … many forecasters are predicting that national retail sales will be strong this holiday season, local officials should …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-november