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Performance of Duty Disability – Regional State Park Police Plan

… if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of … for this benefit, you must file an application for a performance of duty disability retirement benefit within one … not receive an annuity based on those contributions. The performance of duty disability benefit is not reduced by any …

https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disability

Performance of Duty Disability – Police and Fire Plan

… if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of … for this benefit, you must file an application for a performance of duty disability retirement benefit within one … not receive an annuity based on those contributions. The performance of duty disability benefit is not reduced by any …

https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disability

CUNY Bulletin No. CU-441

… Qualified parking is parking provided to employees on or near the business work premises, or parking on or near a location from which employees commute to work by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-program

Cost-Saving Ideas: School District Auditing – Internal Auditor

… The internal auditor: develops a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor

DiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013

… Mortgage foreclosure filings across New York dropped 46 percent between 2013 and 2018, from … 46,696 to 25,334, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. “The decline … is far from over. To extend the progress we’ve made, New York must continue to support the programs and reforms …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013

Selected Aspects of Discretionary Spending

… for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2

Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement

… required to submit encounter claim data to the Department detailing each service or drug provided. Key Findings We …

https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreement

DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers

… Air (1996), Pure Waters (1965), Rebuild and Renew New York Transportation (2005), and Smart Schools (2014). The Series … by the voter-approved Rebuild and Renew New York Transportation (2005) bond act. The Series 2023B Tax-Exempt … by the voter-approved Rebuild and Renew New York Transportation (2005) bond act. The Series 2023D Taxable …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers

XIII.2 Overview – XIII. Employee Expense Reimbursement

… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overview

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

Sullivan County – Fiscal Stress (2013M-81)

Sullivan County Fiscal Stress 2013M81

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81

Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)

… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial

School Districts’ Energy Performance Contracts (2013-MR-1)

… complete report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy savings achieved by … which energy systems are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… Albany County is located in eastern New York State and has a population of approximately 303,000. The County … The Albany County Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Lyndonville Central School District – Financial Condition (2016M-143)

… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in … overestimated appropriations in the general fund budget during the last three fiscal years, generating approximately … of fund balance and reserves in the annual budget. Review all reserves at least annually, determine the amounts that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Monroe County – Golf Course Contract Management (2014M-111)

… January 1, 2012 through February 13, 2014. Background Monroe County is located in western New York on the south … Monroe County Golf Course Contract Management 2014M111 …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Belfast Central School District – Procurement (2016M-317)

… Key Findings Although the Board has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … ensure that purchases were made in compliance with the policy or require District officials to properly document …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317

Letchworth Central School District – Financial Management (2013M-332)

… of our audit was to examine the District’s financial management for the period July 1, 2011 through October 2, … Letchworth Central School District Financial Management 2013M332 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332

Elwood Union Free School District – Electronic Transfers (2014M-133)

… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Campbell-Savona Central School District – Financial Condition (2015M-42)

CampbellSavona Central School District Financial Condition 2015M42

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42