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Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… members, you will receive your PLS along with your first pension payment, at the end of the month following your … the time you retire. The available percentages are based on the number of years you have been eligible to retire. The … Severe tax consequences may apply in some situations. … State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentState Comptroller DiNapoli Releases School District Audits
… result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, auditors found BOCES officials did not disable …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Higher Education – 2021 Financial Condition Report
… 2019-20 academic year that enrolled in online instruction, 30 percent attended exclusively through this means and 70 …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… service in the same or similar geographic region. United’s reimbursement rates for out-of-network services are generally … — often significantly higher — than United’s in-network reimbursement rates. Consequently, services provided by … for 226,128,077 services. To illustrate, the average reimbursement for a routine office visit in 2016 was $29 for …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… and charged with grand larceny in the second degree (Class C Felony) for allegedly stealing $51,532.64 of her late … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. Disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The District, … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling … unidentified balance totaling approximately $3,900 in the pension account. Key Recommendations Develop policies and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… July 1, 2013 through May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental collections were adequately … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly … at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Kingston City School District – Fixed Assets (2017M-214)
… 1, 2016 through June 30, 2017. Background The Kingston City School District is located in the City of Kingston and encompasses parts of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Galway Central School District - Fund Balance Management (2017M-267)
… and needed reserves or reduce District property taxes. Discontinue the practice of appropriating fund balance … District operations. Adopt realistic annual budgets based on historical trends or other known trends and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Genesee County – Purchasing (2015M-241)
… the vendor with the lowest bid price. County officials and employees who were provided with purchase cards did not … their responsibilities, sign the cardholder agreement and adhere to the policy. Perform a thorough audit of … to determine if County policies are being followed and cost savings opportunities are being realized. … Genesee …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Riverhead Charter School – Debit Cards (2017M-254)
… Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board … of the purchases allowed and provides guidance on the documentation required to support purchases. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254