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Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive … Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive … Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceDiNapoli Announces Sale of General Obligation Bonds
… acts: Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New … acts: Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli Announces Sale of General Obligation Bonds
… acts: Clean Water/Clean Air (1996), Environmental Quality (1986), Environmental Quality (1972), Rebuild New York Through … acts: Clean Water/Clean Air (1996), Environmental Quality (1986), and Rebuild and Renew New York Transportation (2005). …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsAccounts Receivable Collections
… 31, 2010, state agencies sent 156,072 accounts receivable collection cases totaling $926.8 million to the Bureau for … Overall, the Bureau was generally effective in its collection of accounts receivable referred by state agencies. … million, we noted 69 cases (35.6 percent) where the Bureau's actions were delayed by as much as a year or where cases …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsDisposal of Electronic Devices
… therefore requires that all electronic media (e.g., hard drives and other memory components) in these devices be … requiring that all surplus computers have the hard drives removed and shredded, this will no longer be an issue. …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… special items according to the terms of its contract with Long Island Health Network and, if not, whether Empire … by standard fee schedules. Under Empire’s contract with Long Island Health Network (LIHN), which covered ten hospitals on Long Island, Empire paid about $180.5 million for 158,305 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year. Background Following the South Country … the District will need to borrow $6 million to balance the 2026-27 budget. While deficit financing can provide immediate …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … payments totaling $54,885. The Library did not enter into a written agreement with two of the four professional … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background … which consists of five members, has overall responsibility for the City’s operations. The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and … To determine whether the costs reported by Amerimed Kids LLC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting … the district’s reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsEconomic and Demographic Trends – 2022 Financial Condition Report
… information—together make up 26.9 percent. New York’s Population Declined in 2021 According to U.S. Census estimates, the State’s population decreased by 1.8 percent from 2020, whereas the national population increased slightly, 0.1 percent. There were nearly …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO … with the Order. If the DRO does not address the PLS, the member will receive the PLS distribution at retirement and only their portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementIndian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mCicero Fire District – Financial Condition (2023M-132)
… whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132OnTECH Charter High School - Information Technology (2023M-71)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did … there is an increased the risk of School computers being exposed to malicious software. Develop and adopt an IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Western - Supervisor’s Records and Reports (2022M-184)
… - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Western Town Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Sidney – Financial Activities (2023M-14)
… did not properly monitor selected financial activities. As a result, total general fund balance for fiscal year-end … $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … have negative fund balances that may require a transfer from the general fund to pay remaining liabilities. About …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14