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Oversight of International Offices
… has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD does not have …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… responsible management and identified various ways to increase revenue and reduce expenditures. As a result, Town … The unrealistic budgets caused total fund balance to increase significantly from about $2.3 million in 2010 to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260How Contribution Rates Are Determined – What Every Employer Should Know
… pay benefits as they become due using demographic (rates of employee mortality, disability, turnover and retirement) … all current and future benefits (actuarial liabilities). Some of the factors used to determine the value of future … salary and service amounts Probabilities of disability, withdrawal and retirement Life expectancies Inflation for …
https://www.osc.ny.gov/retirement/employers/partnership/how-contribution-rates-are-determinedState Agencies Bulletin No. 974
… toward the completion of the 366 Day Suspense or 7 year periods. OSC Actions OSC will automatically implement … Rate of Employer Contribution T6SNYB 0% 12% up to $16,500 15% over $16,500 T7SNYB 0% 11% for 7 years 13% after 7 years T7CNYB 0% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementComptroller DiNapoli Releases School Audits
… District and the Sullivan West Central School District . “In an era of limited resources and increased accountability, … buyout payments and separation payments were accurate, in compliance with the terms of employee contracts and … estimates for expenditures and use of fund balance in the annual budget. While revenue estimates were generally …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… audit the books and records of the Supervisor, Town Clerk, tax collector, and Town Justice as required. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and … use (including internet and email), data backups, online banking, disaster recovery, equipment …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105State Comptroller DiNapoli Releases Municipal Audits
… that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not … totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment values defined by the … or bank account, the agency must direct the vendor to the New York State Vendor Self- Service Portal at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationOverview – Membership and Enrollment
… New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States with … and beneficiaries. NYSLRS has long been recognized as one of the best-managed and best-funded public retirement systems … The Police and Fire Retirement System (PFRS). Benefits of NYSLRS Membership NYSLRS membership provides many benefits …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … sound methods of disposal whenever possible. Division of State Police: Processing of Sexual Offense Evidence … two requirements were found to be not applicable. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… services to infants, toddlers, and preschool-age children in nine counties. Whispering Pines has three sites (Delanson, … 30, 2012, Whispering Pines reported about $6.1 million in reimbursable costs on its CFRs for three rate-based … programs. Key Findings Whispering Pines claimed $146,972 in ineligible costs for three rate-based programs for the two …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-11)
… $828,000 in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … recover the inappropriate Medicaid payments and to improve claim processing controls. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011City of Long Beach – Budget Review (B17-7-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … or resolve recommendations from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Selected M/WBE Purchases by Various Facilities
… by management and ESDC officials. Key Recommendations How does the use of M/WBE firms as brokers for transactions …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the … 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… (FHEPS) housing voucher program or its school class size mandate. While the city did add $3 billion for managing …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized … to 250 percent of the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for … from Medicaid to the EP, which resulted in a significant increase in coverage in 2025. As of March 2025, the EP …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-plan