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Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)

… 2015 determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and … ratings. The vendors’ contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused … the Procurement Rules and document their justification for awarding certain non-competitive and limited-competition …

https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-follow

Wage Subsidy and Transitional Employment Programs (Follow-Up)

… 2015-S - 58 ). Background The federal Temporary Assistance for Needy Families (TANF) program provides assistance and … and has contracted with eligible public or private not-for-profit organizations (contractors) to employ eligible … the employer themselves. Contractors reimburse employers for their wage subsidy costs (i.e., cost of the wages and …

https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-follow

Reporting of Billboard Income (Follow-Up)

… showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to … Finance to issue penalties in each year since 1986 for non-filers or for the late or inaccurate filing of an RPIE. Finance began …

https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-follow

Special Disability Benefits – Special 20- and 25-Year Plans

… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability …

https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefits

DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November

… same time last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. “Although many … sales tax when estimating their own revenue projections for the remainder of the year.” New York City’s collections …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-november

Optional Service Credit Purchase Payments – Enhanced Reporting

… deductions are taken.   Rev. 11/23 … NYSLRS members may buy back past service If they buy it through payroll deductions …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-payments

Fishers Island Ferry District – Financial Operations (2016M-156)

… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …

https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156

Making Adjustments to Earnings and Days Worked – Legacy Reporting

… days worked, you should submit an adjustment report using Retirement Online ( here is a sample adjustment report file … or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an …   Rev. 10/23 … NYSLRS employers report information about employees through Retirement Online including their earnings …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustments

True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)

… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employee

Elba Central School District – Financial Condition (2013M-240)

… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

State Comptroller DiNapoli Releases Municipal Audits

… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … cannot be assured all money raised was properly accounted for and deposited. The board did not adopt adequate bylaws … and services or ensure claims were properly supported or for valid purposes. Officials did not solicit competition for …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits

Fund Financial Data – 2021 Financial Condition Report

… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)

… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected

Examination of Outstanding Premiums

… Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance.  If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover … however, it has taken steps to participate in the program. For example, NYSIF received DOB approval to participate in …

https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiums

2015 Year End Report

… checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings Our examination … the 798 payments, the Board confirmed 417 duplicate claims for $1.62 million, including 66 for which providers and claimants have already refunded …

https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-report

Southold Union Free School District – Claims Processing (2013M-183)

… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183

Fillmore Central School District – Reserve Funds (2016M-386)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386

Fund Financial Data – 2022 Financial Condition Report

… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Security Over Critical Systems

… the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating the flow of streams or rivers … Information Security Policy and Acceptable Use Policy, for its IT assets. Additionally, the District is responsible for adhering to provisions in the Department of Environmental …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systems

State Agencies Bulletin No. 1932

… 2021 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for a payment of performance advances in September to … 09/15/2021 or Pay Period 12L, paycheck dated 09/29/2021 for employees in Dept. ID 25000 with a Comp Rate Code of  21P …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-and