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Stay Informed – Career Plan

… Your retirement benefits are an important part of a solid financial plan. They can help you and your … instead of mailing forms or calling NYSLRS. Members can view benefit information, update contact information, view and update beneficiaries, and apply for a loan. Review …

https://www.osc.ny.gov/retirement/publications/1642/stay-informed

Stay Informed – Police and Fire Plan

https://www.osc.ny.gov/retirement/publications/1512/stay-informed

Stay Informed – Forest Rangers Plan

https://www.osc.ny.gov/retirement/publications/1864/stay-informed

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Brookhaven-Comsewogue Union Free School District , New Lebanon Central School … appropriately and effectively.” Brookhaven-Comsewogue Union Free School District – Professional Services (Suffolk … his office completed audits of the BrookhavenComsewogue Union Free School District New Lebanon Central School …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0

Sullivan County – Fiscal Stress (2013M-81)

… balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of … balance resulting from a very significant liability of the Nursing Home receivables that will not be received and …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81

Franklin County – Fiscal Stress (2013M-252)

… and advances. The Legislature also had not adopted a policy establishing a reasonable level of unexpended surplus … in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May 31, 2013. Key … close of the fiscal year. Develop and adopt a fund balance policy that establishes a reasonable amount of unexpended …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252

Compliance With Executive Order 88 – Energy Efficiency of State Buildings

… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …

https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings

Comptroller DiNapoli Releases Municipal Audits

… register. Town of Hague – Departmental Cash Receipts (Warren County) The board has established adequate internal …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2

State Comptroller DiNapoli Releases School Audits

… the following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) … Kinderhook Central School District – Procurement (Columbia County) District officials did not always procure … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits

State Agencies Bulletin No. 1690

… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018

Utica City School District – Financial Condition (2013M-341)

… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of … South Colonie Central School District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

Parkland Alienation (2014-MS-5)

… of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City of Rensselaer [pdf] . Purpose of Audit The purpose of …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We also … Niagara Charter School Student Enrollment and Billing 2013M294 …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

Selected Aspects of Discretionary Spending

… explicitly outlined whether certain types of discretionary expenses were proper, what would be considered reasonable … totaling about $60,000. Among the items, questionable expenses included the costs for special events, memberships, …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1

Hourly Based Information Technology Services

… objectives were to determine if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at the appropriate hourly bill … objectives were to determine if the Office of General Services OGS paid Hourly Based Information Technology …

https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-services

Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates

… whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy … 2018 through March 2023. About the Program The Medicaid Drug Rebate Program (Rebate Program) helps offset the costs … to Medicaid recipients through rebates received from drug manufacturers. The Department of Health (DOH) …

https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates