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Rockland County Community College - Employee Benefits (2020M-5)
… benefits. Key Findings The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and … Reconcile insurance billings from the County to ensure they are billed the correct amounts. Perform the buyout calculations in order to verify the accuracy of the County calculation. College …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5IX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … Guide to Financial Operations REV. 03/19/2012 … A check clearance pattern projects the amount subtracted from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsMount Pleasant Central School District – Financial Condition (2015M-82)
… Pleasant, in Westchester County. The District is governed by the Board of Education, which comprises of seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Accounts Payable Advisory No. 35
… not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. … request approval. … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOverview – Governmental Accounting Standards Board
… for and disclosed in the financial reporting statements of public pension plans and participating employers. These are … These accounting standards do not affect or alter how public pensions are funded or how employer contribution rates …
https://www.osc.ny.gov/retirement/employers/gasb/overviewComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsDual Employment
… 2010, 160 OCFS staff members were simultaneously employed by another State or New York City agency, 28 of whom we … Since we initially communicated our findings, actions by OCFS officials have already resulted in the resignation or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1State Comptroller DiNapoli Releases Municipal Audits
… Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDisability Retirement Applications – When Employees Retire
… on behalf of your employee. When we receive a disability retirement application, we review it to determine if it meets … notify you that your employee has filed for disability retirement. We then assemble a medical file for the member, … receive the specialist’s report, the case is reviewed. The Retirement and Social Security Law (RSSL) requires that a …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… 990 to the United States Treasury Department, as required by May 15 each year, or an annual report relating to the use … tax funds from out-of-state insurers with OSC, as required by March 1 each year. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… from the Town of Champion. The District is governed by an elected five-member Board of Fire Commissioners. … proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The director did not maintain complete records to account for the fees collected from each program and did not maintain …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1494
… State Management/Confidential Employees, Incorporated (Deduction Code 209 ) is based on the employee's current grade … Agencies are responsible for entering the correct deduction amount for each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based on the employee's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesLowville Academy and Central School District – Financial Condition (2015M-220)
… one school with approximately 1,400 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In accordance with New … was not identified by either individual. As a result, two fire companies received more money than their …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsUnderstanding the Audit Process
… Accountability (SGA) performs audits to: Protect taxpayers by improving management of government resources; and Provide … operations. In performing our audits, we are required by State Executive Law to adhere to the generally accepted government auditing standards (GAGAS) issued by the Comptroller General of the United States. Depending on …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processSullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Circleville Fire Company – Selected Financial Activities (2013M-391)
… 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, … Bills paid between Company meetings are not included in the Treasurer’s report because the report template does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m