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CVS Health – Temporary Holding Account Rebate Revenue
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePawling Central School District – Selected Financial Activities (2012M-185)
… duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Agencies Bulletin No. 2240
… agencies that employee participation in tax-sheltered annuity plans must be suspended while an employee is … employees who have an active 403(b) tax-sheltered annuity and a Workers’ Compensation leave are affected. … benefits are not eligible for 403(b) tax-sheltered annuity plan contributions. Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersGovernment-Wide Financial Data – 2022 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… inspection fees up to the maximum amounts permitted by regulation. Village of Harriman – Audit Follow-Up (Orange … outside the village. ### For access to state and local government spending and nearly 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 … the pandemic hit, local governments have seen a massive drop in sales tax collections. This is hurting their bottom … $116 million), and 27.1 percent in the April-June quarter, down $1.2 billion from collections in the same quarter of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, unless it is still under warranty. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followDiNapoli: State Agency Overtime Pay Hits $787 Million
… to a minimum consistent with operational needs by proper scheduling and other arrangements. Three agencies that manage …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… that financial activity is properly recorded and that Company moneys are safeguarded for the period January 1, 2012 … 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of … The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialAccidental Death Benefit – New Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the … spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the … spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitEligibility, the Benefit and Filing – New Career Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingAccidental Death Benefit – Police and Fire Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving … there is no surviving spouse or in the event of his or her death, to minor children until the last child reaches age …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitComptroller DiNapoli Releases Municipal Audits
… Town of Dansville – Board Oversight (Steuben County) Auditors found that the board has not adopted … The board acted outside its authority when it provided the highway superintendent with bonuses totaling $1,200 for … Fire Company – Controls Over Financial Activities (Warren County) Company officers generally provided adequate …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitPutnam County Industrial Development Agency – Management Practices (2013M-257)
… also do not obtain sales tax exemption or capital investment amounts annually, and therefore cannot determine … jobs created or retained, sales tax exemptions and capital investment. Perform and document client visits to determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… State Education Department and the Office of Children and Family Services were adequately supported and allowable under … Education Department (SED) and the Office of Children and Family Services (OCFS). SED and OCFS use the financial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceVillage of Suffern – Budget Review (B18-6-4)
… expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4