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One-Year FAS – Police and Fire Plan
… in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasState Comptroller DiNapoli Statement on New York City Preliminary Budget
… 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s … 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will … this should be imperative. The city also elected to add funds for charter schools, overtime, special education, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAbout this Report – 2023 Financial Condition Report
… of the New York State Comptroller was honored for the 26th year when it received the Award for Outstanding …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the contractor to … works and taxpayers are protected,” DiNapoli said. “DOT officials have also given us assurance that they will …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeXI.12.D Closing Contracts – XI. Procurement and Contract Management
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with … applicable (see Section 11.E - Retainage of this Chapter, for additional information). In addition, State agencies may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsAbout this Report – 2022 Financial Condition Report
… The Office of the New York State Comptroller was honored for the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial … Reporting from the Government Finance Officers Association for the 2021 Financial Condition Report . …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… initial audit issued on April 16, 2014, determined that NYC Department of Finance’s (Finance) Court Assets Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followAccess-A-Ride Accident Claims (Follow-Up)
… our initial report, Access-A-Ride Accident Claims ( 2012-S-12 ). Background Our initial report, issued on April 24, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followSelected Employee Travel Expenses
… and adhered to State travel rules and regulations. Other Related Audits/Reports of Interest State University of New …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAssessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is assessing and collecting all required fees and … period April 1, 2008 through July 31, 2011. Background The Department assesses and collects a wide range of fees for … To determine whether the Department of Labor Department is assessing and collecting …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesReview of Collecto, Inc
… supported. Background Downstate contracts with Collecto for debt collection services.Under the $2.5 million contract, … include clear language to determine the proper commission for small-balance accounts. SUNY officials are implementing … staff do not approve vouchers with duplicate billings for amounts already billed on prior invoices. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-inc2019 Annual Audit
… in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund … Statewide Financial System in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our … (e.g., Social Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible format and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditHealth and Safety of Children in Foster Care (Follow-Up)
… our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … functions required to protect the health and safety of foster children. For example, we found that ACS did not have … our initial audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Wolcott – Financial Management (2020M-131)
… [ read complete report - pdf ] Audit Objective Determine whether the Town Board … of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Arlington Fire District – Station Number 5 Renovation (2022M-54)
… renovations. Specifically, District officials: Approved a lease agreement, which included the District providing … using a competitive procurement process. Approved one lease amendment that cost an additional $77,000 in materials … costs without adequate documentation. Approved two lease amendments extending project completion date that cost …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations Procure fuel in a … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … Unneeded network user accounts are additional entry points for someone to inappropriately access the School’s network. … ability to delete transactions. This provided the ability for users to access and potentially alter data and conceal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialEast Meadow Union Free School – Overtime (2022M-118)
… employees may have worked unnecessary overtime. As a result, the increased overtime will also increase the … Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll