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Life Changes: What If I Leave Public Employment?
… Thomas P. DiNapoli At one time or another, almost all of us have changed jobs. The new job usually brings great expectations and hope for the … before you are old enough to retire. As of April 9, 2022, all members are vested when they have earned five years of …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentMedicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… Purpose To determine the extent of implementation of the five … reporting guidance; provided new training to schools on how to report incidents; improved its site visit processes to … provide technical assistance to help the schools improve how they report incidents. At the time of our follow-up, the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two … Program (NYSHIP) provides health insurance coverage to about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followTown of Lockport – Justice Court (2018M-36)
… for the period January 1, 2016 through October 11, 2017. Key Findings The Justices could not provide an accurate … report and the Court’s balance due report were inaccurate. Key Recommendations Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Examination of Sunset LG Realty, LLC
… more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 … maintain, and make necessary repairs to Downstate’s Bay Ridge medical facility. The Assistant Facilities Program … Downstate employee paid the Commission $4,000 and resigned from his position on December 11, 2017. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… needed. Of the initial reports three recommendations, two were implemented and one was not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followCentral Valley Central School District – IT Asset Management (S9-22-7)
… Audit Objective Determine whether Central Valley Central School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Selected Aspects of the Dam Safety Program (Follow-Up)
… compel dam owners to correct the deficiencies identified and its internal policy for inspection frequency was not … nine prior audit recommendations, six were implemented, and three were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the … generating all of the Supervisor’s reports to the Board. Key Recommendations Properly oversee individuals with …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46East Hampton Housing Authority – Board Oversight (2017M-33)
… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were … Board did not provide appropriate oversight and management of budgets and fund balance or ensure annual audits were …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Jamesport Fire District - Length of Service Award Program (2019M-05)
… properly administer the length of service award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General … activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… annual agricultural exemption renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an incorrect ownership … is provided before granting exemptions. Annually verify income to support agricultural exemptions. Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Fort Covington - Justice Court Operations (2018M-234)
… Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Annually audit the Clerk-Treasurer’s records and report. 1 New York State Village Law (Village Law) Section 5-524 … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… the amount of $26,326 and expended $34,822 in FFI funds. Key Finding The Finance Director did not prepare or file the 2015 and 2016 FFI annual reports with OSC on time. Key Recommendation The Finance Director should file the FFI …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from … disabled or deleted as soon as no longer needed. Address the IT recommendations communicated confidentially. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyLongwood Central School District – Purchasing (2016M-16)
… the District’s purchasing practices for the period July 1, 2014 through September 30, 2015. Background The Longwood … Board-adopted purchasing policy which is reviewed annually and Board-adopted regulations which supplement the policy and provide guidance on procurement methods for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16