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Village of Nelliston – Department of Public Works Payroll (2015M-104)
… of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of … June 1, 2013 through November 30, 2014. Background The Village of Nelliston is located in the Town of Palatine, … Village of Nelliston Department of Public Works Payroll …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of East Hampton – Budget Review (B7-13-17)
… 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Lockport Public Library – Claims Processing (2015M-192)
… period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district … Board of Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Maine-Endwell Central School District - Leave Records (2019M-40)
… inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 … ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Leaves of Absence and Service Credit – Special 20- and 25-Year Plans
… A member’s service credit only accumulates for any period of time you … Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to Financial Operations Chapter XIII, Section 4.C -Travel Mileage Rates Chapter XIII, Section 8.A -Moving Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 2006-4
… provisions of General Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible letter of credit” … for local government deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use of a letter of credit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Administrative Hearings
… Hearing Administration staff will send each applicant an email invitation. On the day of the scheduled hearing, you … to submit your proposed exhibits using NYSLRS’ secure email. The hearing process is explained below. Requesting a … hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can …
https://www.osc.ny.gov/retirement/members/administrative-hearingsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits (Follow-Up)
… Permits (Report 2020-N-6 ). About the Program The New York City Department of Transportation’s (DOT) mission is to … and four tunnels. DOT issues 150 different types of sidewalk and roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followUse of Electronic Benefit Cards at Prohibited Locations
… states to maintain policies and practices to prevent TANF funding from being used in any EBT transaction at a liquor store, gaming … annually to the Department of Health and Human Services (HHS) on the implementation of policies and practices related …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsStreet Construction-Related Permits
… Objectives To determine whether the New York City Department of Transportation (DOT) ensures that all … permits are required for excavations or other work on a city street or sidewalk that may cause damage to or … work performed on the streets to mitigate disruptions to City businesses, residents, and visitors caused by street …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsState Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School District , Sodus Central School District … 30, 2016, or nearly $979,000 over the legal limit. Red Creek Central School District – Financial Condition (Wayne …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2368
… information on the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment Insurance. Affected Employees: Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newState Comptroller DiNapoli Releases Audits
… Department of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13) Under Medicare Part … auditors determined Medicaid made improper payments for 49 Part C claims (55%) totaling $881,233. The improper … Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsOpinion 91-46
… AND EMPLOYEES -- Compensation (increase or decrease for county clerk during term of office) COUNTY LAW, §201; … ARTICLE XIII, §7: A county clerk is not a State officer for purposes of the State Constitution's prohibition against … concluded that the county clerk is not a "state officer" for purposes of article XIII, §7 of the New York …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… The State Education Department (SED) has agreed to update its Migrant Education Program and better monitor migrant student … the program did not meet several of its goals in 2012 and 2013. “The children of migrant workers face enormous … The State Education Department SED has agreed to update its Migrant …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-program