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More About This Retirement Plan – Career Plan
… 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-planFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Palmyra - Justice Court Operations (2019M-202)
… total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution totaling $1,864. The Board’s audit of the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202DiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, according to an … with day-to-day life should be informed of their Medicare eligibility, which could reduce their out-of-pocket … of the state's Medicaid recipients are also eligible for Medicare. Medicare is the federal health insurance program …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… and Net Position (GASB Codification Section 1600 – Basis of Accounting) Process and Document Preparation: BASIS OF ACCOUNTING The basis of accounting determines the timing for reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases State Audits
Managed Care Organizations MCOs are contractually required to submit encounter transactions to inform DOH about each medical service provided to their enrolled recipients
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsOpinion 2007-8
… Law § 30-a. General Municipal Law § 30-a requires every entity that receives and disburses foreign fire insurance … The report must be made generally by the treasurer of the entity, and must be filed no later than the last day of … necessary, and does not relate to any report made by the entity. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Scarborough Fire District – Board Oversight (2025M-117)
… Board, including the Chairwoman and four Commissioners, is responsible for the District’s general management and … The Board-appointed Secretary-Treasurer (Treasurer) is the chief fiscal officer (CFO) and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… accounted for and deposited timely. Also, the School’s cash receipts policy was inadequate and officials did not … audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Thousand Islands Central School District – Financial Management (2022M-201)
… 12.8 percent) of the next year’s budget (during the same period), which exceeded the 4 percent statutory limit by $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… [read complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) officials established … to help prevent unauthorized use, access and loss. Key Findings District officials did not establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… unrestricted access to the financial system and online banking to a third party and by not ensuring proper …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Global Concepts Charter School – Cash Disbursements (2017M-126)
… Erie County and had 934 students during the 2016-17 school year. The School, which is a public school financed by local, … of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 million. Key Findings The … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126DiNapoli: City of Corning Audit Details Stolen Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsHispanic Heritage Month Reception
… Assistant Chief of Operations at Port Authority of NY & NJ About Hispanic Heritage Month Hispanic Heritage Month … including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents claiming …
https://www.osc.ny.gov/events/hispanic-heritage-monthState Comptroller DiNapoli Releases Municipal Audits
… or procedures. The board also did not enter into a written service level agreement with the IT vendor. In addition, the … totaling $455,792 from 35 vendors and 10 professional service providers examined, town officials purchased goods … with any of the 10 providers. Auditors found a one-year mowing contract was awarded for $26,000 to a company owned by …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town … the required timeframes. Accurately record and report real property tax collections. In addition, the Clerk was …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … controls to ensure that all fundraising money collected is properly recorded and deposited. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities