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Village of Liberty – Budget Review (B4-14-9)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … budget gaps in the water and sewer funds which are planned to be funded by rate increases that have not yet been adopted. The amount of sewer rents revenue …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… Central School District (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit period, the District could have reduced …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

City of Olean – Budget Review (B1-13-2)

… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Accounts Payable Advisory No. 56

… –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , … acts pertaining to various functions within an agency. For more information on Separation of Duties, please refer to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-duties

Social Security Adjustment – Article 14 Benefits

… in New York State. It is determined using your wages for service with a public employer for which you received retirement credit. The primary Social … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustment

Vendor File Advisory No. 5

… Subject: Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use them. Please … Updated Vendor Forms …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-forms

Accounts Payable Advisory No. 60

… agencies must still update the SFS to reflect the change in the contract period. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contract

IX.6.A Drawdown Overview – IX. Federal Grants

… grant funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal financial management systems … federal government. In some cases, draws are not performed daily, but instead are drawn at agency request since agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overview

XI.12 Overview – XI. Procurement and Contract Management

… the prudent expenditure of funds. From contract award to contract closeout, any number of circumstances may arise … the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and services. This section … for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overview

MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses

… Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA business purposes. The audit primarily … by Metropolitan Transportation Authority MTA Headquarters and MTA Capital Construction for travel and entertainment …

https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expenses

Death Benefits – Divorce and Your Benefits

… must properly execute and file the appropriate beneficiary designation with NYSLRS. A DRO may direct a member to … stated in the DRO. Beneficiary Designations A member’s designation of a spouse as beneficiary of certain benefits is … notice (Estate, Powers and Trusts Law -EPTL § 5-1.4). The designation is revoked regardless of when the final decree of …

https://www.osc.ny.gov/retirement/members/divorce/death-benefits

State Comptroller DiNapoli Releases State Audits

… of Health (DOH) Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up) (2016-F-16) An audit released in … have saved up to $69 million if it limited payments of Medicare Part C cost-sharing liabilities. The audit also … $28,952 in ineligible costs that HTA reported for state reimbursement, including $22,207 in other than personal …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1

Opinion 89-38

… system generally would exist where benefits are payable only upon retirement after a designated minimum period of …

https://www.osc.ny.gov/legal-opinions/opinion-89-38

Opinion 90-25

… 343 NYS2d 346; Piro v Bowen , 76 AD2d 392, 430 NYS2d 847, app den 52 NY2d 702, 437 NYS2d 1025; 1989 Opn St Comp No. … of article VIII, §1 (see Gaynor v Port Chester , 174 App Div 122, 160 NYS 978). Whether an improperly authorized …

https://www.osc.ny.gov/legal-opinions/opinion-90-25

DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud

… Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan … Attorney Robert M Carney and Schenectady County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraud

Comptroller DiNapoli Releases Municipal Audits

… certain departments. However, it does not appear that the total appropriation will be sufficient. The city’s proposed … market value and sell all real property or cooperative apartments at public auction or by private sale at the …

https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-audits

Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees

… persons with the local government or school district’s own records. Verify Eligibility Using a Variety of Methods … also update any relevant personal information (marriage, divorce, changes in dependents, address or phone number … reported to SSA using genealogical websites. Search these free websites by social security number or name. You can only …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retirees

Selected Financial Management Practices

… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …

https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practices