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Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, … Schenectady County Community College Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member … does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp without …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Village of Croton-on-Hudson – Payroll (2017M-200)
… whether the Village accurately paid employees’ salaries and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Half Hollow Hills Community Library - Fund Balance (2018M-127)
… Determine if the Board of Trustees Board effectively manages the Librarys fund …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Town of Maryland - Financial Management (2018M-121)
… general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative … budgeting led to combined overestimated expenditures of $495,000 and underestimated revenues of $226,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Lindley – Justice Court (2017M-270)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … 2, 2017. Background The Town of Lindley is located in Steuben County. The Town maintains a Justice Court with … timely adjudication and reporting of vehicle and traffic cases. Key Recommendations Perform a periodic review of all …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were … The former Treasurers did not maintain adequate records to account for all money received and disbursed by the … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialYour Membership Tier – Special 20- and 25-Year Plans
… 3 July 1, 2009, through January 8, 2010* Tier 5 January 9, 2010, through March 31, 2012 Tier 6 April 1, 2012 or after … 1, 2009, through January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Agencies Bulletin No. 598
… additional three (3) hours until 6:30 p.m. for a total of 10 ½ hours. The additional hours are consecutive and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agenciesUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… practice of Dr. John Gomes routinely waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the … pay medical claims for services provided to Empire Plan members. United contracts with certain providers who agree to … by United, to furnish medical services to Empire Plan members. United pays these “participating providers” directly …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesOpinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Comptroller DiNapoli Releases School District Audits
… The district’s internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 … financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board … totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192More About This Retirement Plan – Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available … benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … is in Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
Port Washington Union Free School District Claims Processing and Inventories 2016M263
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andState Agencies Bulletin No. 484
… Date(s) Immediately. Agency Actions Upon notification from NYCERS, Deduction Code 648 should be entered on the General … Calculation Routine. The Goal Amount provided in the NYCERS certification letter should also be entered. Questions … eligibility for this deduction may be directed to NYCERS Member Services at (347) 642-3000. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-tax