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Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Submitting Payments for NYSLRS Members – Enhanced Reporting
… ACH, submit a completed Electronic Debit Authorization form with your name, bank, account number and the name of the … when the account will be debited. You can mail the form (address is on the form) or complete and scan the form and email it as an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersNational Directory of New Hires Data Security
… has met federal requirements for securing National Directory of New Hires data. Our audit covered the period … As part of managing these programs, OTDA obtains National Directory of New Hires (Directory) data provided by the Office of Child Support … has met federal requirements for securing National Directory of New Hires data …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityEligibility, the Benefit and Filing – New Career Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … The Maximum Benefit For Tier 1 members, the maximum pension portion of your retirement benefit is 75 percent of …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… in contracted computer repairs, and $17,000 in CFR/RCM consulting fees. These costs were not supported by detailed … $260,173 in non-mandated fringe benefits expenses (e.g., pension, health insurance) that were not proportionately …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization authorized by SED to provide … disabilities who are between the ages of 3 and 5 years. For the two fiscal years ended June 30, 2013, auditors … in compensation paid to employees who did not work for Birch’s SED preschool cost-based programs. Department of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made duplicate … duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… District Attorney Michael Calarco and the New York State Police announced today that the former court clerk for the … partnership with District Attorney Calarco and the State Police,” DiNapoli said. “My thanks to the District Attorney and the State Police for their continuing partnership in combating public …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftCost Reporting of Programs Operated by Gateway-Longview, Inc.
… 2008 through June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that … with companies affiliated with members of Gateway’s Board of Directors without competitive bidding or evidence … Department: Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children’s Residence …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. Background The Oswego County Board of Cooperative Educational Services is an association of nine component school districts. BOCES, … programs for approximately 1,200 students, is governed by a nine-member Board of Education elected by the boards of the …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were not adequately … duties, including oversight procedures. Ensure that water billing adjustments are approved by the Board. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… the participating local governments, and supporting the horse racing and breeding industries. The Board and … obligations to the participating local governments and horse racing and breeding industries in the future. We … to its participating local governments. The Corporation’s horse racing and wagering operations deteriorated at a steady …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, these programs are … CFR reporting period. Key Recommendations To SED: Review the recommended disallowances identified by our audit …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualFinancial Reporting and Asset Allocation
… June | May | April | March | February | January 2015 December | November | October | September | … 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … employer-based coverage or Medicare Part D). Medicaid is considered the payer of last resort, and as such, MCOs are …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsComptroller DiNapoli Releases School Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2CUNY Bulletin No. CU-712
… dated 07/01/2021. This will include the completion of the roll-over to the Department Budget Table USA containing the … will provide a list of position pools that will not roll to the 2021-22 Budget Reference for the 2021 Fiscal Year … pools that contain chart of accounts strings that will not roll-over to the 2021-22 Budget Reference. All changes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endComptroller DiNapoli Statement on Earth Day 2015
… change. In recent months, DiNapoli persuaded agricultural giant Archer Daniels Midland to commit to a …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015City of Troy – Budget Review (B22-5-7)
… 2023 and develop a plan to balance the budget in the event the revenue projections are not fully realized. Closely … purchases. Consider the potential financial impact in the event that any of the collective bargaining agreements are …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissions