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Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital project, monitoring the project’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Central School District is located in Greene County and is governed by the Board of Education, which comprises … statutory limit. However, the District’s fund balance has declined as a result of planned operating deficits and appropriating fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… adequate accounting system for extra-classroom activity (ECA) funds. Key Findings Unapproved ECA clubs were operating in the District and District … did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityScio Central School District – Capital Assets (2024M-45)
… officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a … salvage value or the individual assigned custody of the asset was not recorded. 38 capital assets with a total …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45State Comptroller DiNapoli Releases Municipal Audits
… $14,000 debit card purchases before payment. Town of Fort Covington – Justice Court Operations (Franklin County ) … Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Up 2.3% in October
… state increased by 2.3% in October compared to the same month in 2023, according to data released today by State … Overall, local collections totaled $1.84 billion for the month, up $41 million year over year. “October growth in … estimates of what each municipality is due. In the third month of each calendar-year quarter, these distributions are …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberState Authority Codes
… and NYS Horse Breeding Development Fund 55400 Battery Park City Authority 55200 Buffalo Fiscal Stability Authority … Central New York Regional Transportation Authority 55210 City University Construction Fund 21300 Development Authority …
https://www.osc.ny.gov/public-authorities/state-authority-codesDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… Mortgage foreclosure filings across New York dropped 46 … caused by zombie properties.” DiNapoli last reported on mortgage foreclosures in 2016 when New York state was … State Comptroller has released several reports assessing mortgage foreclosure activity and its impact on local …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Area #5 – Malware Protection – Information Technology Governance
… that are designed to harm computer systems. These programs can wreak havoc on both systems and electronic data by, for … making systems inaccessible or inoperable. Computer users can inadvertently install malware on their computers by opening email …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… with the total dollar amount added to the printout, to DTF Treasury who will deposit the funds into the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. Agencies must obtain preapproval by e-mailing Treasury[email protected] with the amount of the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsService Diversions for Maintenance and Capital Projects
… in 2010. These revisions were not approved in writing by executive management. Substantial changes such as these should be approved by executive management. The number of days planned for specific …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to managed care organizations. … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… made overpayments to providers who reported claims with a PR 45 cost-sharing amount. The audit covered the period from … unpaid portion of the claim balance. Group codes include PR (patient responsibility) and CO (contractual obligation). … claims processing and payment system. Claims with a CARC PR 45 are currently configured to pay in eMedNY, while claims …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsState Comptroller DiNapoli Releases School District Audits
… data in a timely manner. Lyons Central School District – Payroll (Wayne County) District officials did not ensure … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the treasurer’s signature to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… The former receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and … was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … paid $300,000 during the audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… years ended June 30, 2015, auditors identified $1,727,960 in reported costs that did not comply with SED requirements for reimbursement, including $1,519,114 in improperly calculated parent agency administrative … (NYSHIP): Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program (2016-D-1) …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… and his machining company. In addition, the supervisor did not properly segregate the disbursement duties of his office … town for these extra payments and the town paid $58,858 to the supervisor’s wife for services she provided during … period. The board also did not authorize salaries paid to officers and employees totaling $145,671 or certain health …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… estimated overall investment return was 33.55 percent for the state fiscal year (SFY) that ended March 31, 2021, … results that ensure continued retirement security for our members for generations to come.” The Fund's value reflects … Funds estimated overall investment return was 3355 percent for the state fiscal year that ended March 31 2021 reflecting …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment … PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and Retire with a …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentBorrowing Against Your Contributions – Article 14 Benefits
… balance when you retire will permanently reduce your pension. You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance … changes annually. At Age Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $232 $10,000 $464 55 $5,000 $279 …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributions