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Establishing the Standard Work Day – Enhanced Reporting
… work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through 6) or as many as eight. In … a new job title or changing the responsibilities or hours for an existing job title, you may need to establish a … an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials six hours. Several SWDs may …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal … payment voucher or purchase order in our sample. Further, when purchases were made from State or County contracts, they … are ensuring compliance with their own purchasing policy when approving the claims vouchers for payment. Key …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. Background The City of Long Beach, located in … the City Council overrides the tax levy limit. Based on the City’s historical overtime cost trends, the City’s …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, … pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program should not pay claims on a FFS basis for services covered by MLTC plans. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has … ticket fines. The Village does not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw … revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, and the two …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that enable operations to be financed without relying on non-recurring revenue sources. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationComptroller DiNapoli Releases Municipal Audits
… , Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and … rental payments were properly recorded in the accounting system and deposited intact and in a timely manner. The … Financial Management (Jefferson County) The board adopted budgets that were not based on sound and realistic revenue …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… Program (Follow - Up) (2020-F-27) An audit issued in October 2019 found that certain system-generated office … or complaint level, which may limit its usefulness in decision making. Auditors also found that many residents … paid more than one credit to the same individual on multiple properties, or paid credits to multiple …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsX.1 Overview – X. Guide to Vendor/Customer Management
… Business Units need to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewDisposal of Electronic Devices
… OGS' Surplus Unit. Key Findings Seven of the 36 computer hard drives readied for surplus still contained data, even … indicating all information had been removed. Two of these hard drives contained personal, private and/or sensitive … home addresses and financial information. One of these two hard drives also contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesOpinion 2004-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … care benefits of its officers and employees. This is in response to your inquiry concerning a village that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8CUNY Bulletin No. CU-690
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The … and associated value will be displayed on the agency’s payroll register and employee’s paycheck and/or direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Audits
… issued. Empire State Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire State … was charged with administering the COVID-19 Pandemic Small Business Recovery Grant Program (Program) designed to support … because they had already received assistance from federal business assistance programs. Additionally, ESD did not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget … and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland County) Library system officials did not seek competition when making …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to … deficit obligations are outstanding. Key Findings Based on the 2016 invoice received, the appropriation for the New …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-2425-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… with 25 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … least 25 years of creditable service, your pension will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, … have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … use policy to include the use of personal devices on the District’s network, ensure that all network users …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. … Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378