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Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key … receipted, deposited timely and intact, and accounted for. Of the 103 disbursements totaling $6 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Greece Central School District – Retiree Health Insurance (2016M-54)
… The purpose of our audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Bradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use … by the Board. Update the electronic banking policy and disseminate it to all authorized online banking users. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102State Agencies Bulletin No. 2101
… Purpose The purpose of this bulletin is to inform agencies of the 2023 New York State Paid Family … Tax and Compliance mailbox. … The purpose of this bulletin is to inform agencies of the 2023 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseLyndon Fire District – Disbursements (2022M-132)
… resources listed in Appendix C of this report for training opportunities. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Maine-Endwell Central School District - Leave Records (2019M-40)
… legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and … leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… 2015 through December 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, … is governed by an elected five-member Board of Fire Commissioners. The general fund budget for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… “Today’s announcement by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash … Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five elected … and implement policies and procedures for Company members to follow when using the card. … Vischer Ferry Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mLittle Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Altona Fire District – Claims Auditing (2016M-162)
… February 29, 2016. Background The Altona Fire District is a district corporation of the State, distinct and separate … from the Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire … Ensure that the audit and approval of claims for payment is adequately documented and that no claims, except those …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Town of LaGrange – Financial Management (2023M-139)
… policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. Affected … 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… such as doors with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… of Penfield (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility. Specifically: 27 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… and advocates' calls to uphold LGBT rights had made its name a byword for obstinacy," DiNapoli said. "All of us who …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Many Medicaid recipients are also enrolled in Medicare Part C, also known as Medicare Managed Care or Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare … Interest Department of Health: Overpayments for Medicare Part C Coinsurance Charges (2011-S-33) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesState Agencies Bulletin No. 1469
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of … and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … Fiscal Year 2016-2017 Deadlines For agencies paid on a lag basis, the submission deadline is generally the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1437
… benefits that exceed the $5,250 exclusion limit for calendar year 2015 Background Per IRS Publication 15-B, … and Pay Period 19 Current (check dated December 24, 2015). Payroll Register and Employee’s Paycheck/Advice The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1554
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC … processing dates that the agencies must follow. This bulletin provides agency entry deadlines for the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-files