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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls … State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Amenia – Leave Accruals (2013M-361)
… entitled to and maintain accurate up-to-date leave records going forward. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Electronic Reporting
… Excel and NYCD formats expired on June 30, 2025. To request 30 days to convert reports in one of these expired formats into a NAUPA format, complete an extension request form . Associated remittances are due on or before the …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Agencies Bulletin No. 999
… of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created … to be used by agencies to report retirement transactions in PayServ that fall under the program. For additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 2057
… 18, 2022 , to ensure the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxOrdinary Death Benefit – Career Plan
… benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … provided your employment has not been terminated by resignation, employer action, retirement or any other means …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the … Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitWhat's New
… about the latest changes and initiatives for reporting unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newOpinion 97-17
… disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority to establish financial disclosure … a county may require trustees of a city and county public library to complete and file an annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-97-17II.3.D Evaluation – II. New York State Financial Accounting
… monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain prescribed accounting statements and … Additional information about the budgetary (cash) basis reports can be found on OSC’s website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli Releases October State Cash Report
… Personal income tax receipts through Oct. 31 were $26.7 billion, an increase of $3.3 billion or 14.2 percent … issues. These are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to more than 1.2 … the NYSHIP program and contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for … Interest New York State Health Insurance Program: United HealthCare - Certain Claim Payments for Evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Industrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, … actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure the IDAs’ actions are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1City of Lockport – Budget Review (B23-1-7)
… underestimated the amount of overtime incurred by the fire department in 2023, which we estimate will exceed the … 2024 budget includes overtime funding of $500,000 for the fire department, an increase of $250,000. If officials cannot … revenue models. However, City officials do not have historical ambulance services data to use to estimate these …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… identifying certain conditions and opportunities related to cash receipts and disbursements for the department … Auditors revisited the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was limited to interviews with department personnel and inspection of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating … CSEA employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be … 04/01/2020. Eligibility Criteria This provision applies to any eligible SCF CSEA employee who is promoted to another …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-university