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Comptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsDiNapoli: City of Troy's Finances in Precarious Position
… steps to remedy the multitude of problems identified in the audit. Auditors noted recent combined operating deficits in the city’s general, water and sewer funds have approached … that addresses the findings and recommendations contained in our audit. While Mayor Madden is new to his position, he …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionAdirondack Central School District – Financial Condition (2016M-184)
… and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 and a $2.2 million decline in … balance. The school lunch fund was not self-sufficient and required advances and subsidies from the general fund to … The Board has not developed a multiyear financial plan to address the declining fund balance and to guide the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184SUNY Bulletin No. SU-319
… due to the two-year look back. Affected Employees Tier 6 New York State Education Department (NYSED) and SUNY employees … rate has changed and if an update to an employee’s Percent of Earnings is needed. The Savings Plans page must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-339
… is to provide agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year … Contribution Rate $45,000.00 or less 3% $45,000.01 to $55,000.00 3.5% $55,000.01 to $75,000.00 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 634
… provides an increase to $1,302 for employees in NYC, Nassau, Rockland, Suffolk and Westchester counties, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/634-april-1-2006-salary-and-other-increases-employees-designated-managementOpinion 92-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in …
https://www.osc.ny.gov/legal-opinions/opinion-92-38SUNY Bulletin No. SU-100
… must be full-time, Active or Paid Leave of Absence Inconvenience Pay Increase The legislation provides an increase in Inconvenience Pay to $550.00 effective 7/01/04. Minimum Basic … entered on the Contract Data page for the academic year. Inconvenience Pay OSC will automatically increase eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-100-25-salary-increase-suny-professional-services-unitContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings … for federal income tax only when you withdraw or retire from the Retirement System. Therefore, the 3 percent … before any salary reductions for any other tax-deferred plan. *IRC Section 414(h) does not apply to PFRS member …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementCopiague Fire District – Procurement (2020M-114)
… services. Officials paid the 12 providers $388,628. Required verbal or written quotes were not always obtained … his company’s interests or abstain or recuse himself from approving claims and warrants. The District has been … disagreed with certain findings but indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… the liability reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer … written reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure … for addressing improper funding of and transfer of funds from reserves. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… to select various plans for coverage. The Empire Plan is by far the most popular plan, covering 1.1 million … may also choose to receive medical and surgical services from out-of-network providers. United’s reimbursements for … members elect to use an out-of-network provider, they are required to pay higher out-of-pocket costs (deductibles and …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Plans (Report 2015-S-9 ). Background Enrollment in a Managed Long Term Care (MLTC) plan is mandatory for … Plan (Plan), one of the three types of MLTC plans, is reimbursed for long term care services through monthly … had the right to recover capitation payments made to Plans when the recipient was inappropriately enrolled and the Plan …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December … from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeOversight of Runaway and Homeless Youth
… Objective To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… which oversees the locally administered child welfare system that investigates reports of alleged child abuse or … which oversees the locally administered child welfare system that investigates reports of alleged child abuse or …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesTown of Wappinger - Information Technology (2019M-220)
… officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. … user access and disabling or deleting user accounts when access is no longer needed. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … Comp No. 74-221, unreported; see also 1991 Op Atty Gen No. I 91-40). In these opinions, we noted that section 27(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members You are not required to … above and beyond your regular pension benefit when you retire. You can contribute any whole percentage from 1 … and speak to a tax advisor if you have questions. Tier 5 Members You must contribute 3 percent of your reportable …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… announced that 10 villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . … to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 villages … was the only city in “moderate fiscal stress” with a score of 58.3. Last year, Amsterdam was ranked in …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-cities