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Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewEast Irondequoit Central School District - Financial Management (2019M-28)
… District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in … of our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … when appropriate. Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Town of Waterford - Town Clerk Collections (2018M-265)
… not be located. Key Recommendations Maintain receipts or another acceptable form of documentation for all … in a timely manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Wappinger - Information Technology (2019M-220)
… complete report - pdf] Audit Objective Determine whether Town officials ensured that the personal, private and … officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Retroactive Payments – Legacy Reporting
… for whom we have paid a death benefit. You must inform us in writing. This cannot be included in your monthly report. Your letter should include the … payment. Send your letter to the Recalculation Unit in our Benefit Calculation and Disbursement Services Bureau. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsTown of Hunter - Information Technology (2018M-262)
Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-2622014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to … annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to … annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-report2016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to … annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-report2015 - 2016 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to … annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit period, the District … were made. However, District officials identified unused sick leave reporting errors for District retirees. These …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Pine Valley Central School District - Financial Management (2019M-35)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by … estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… hope the city’s Office of Technology and Innovation acts on my office’s recommendations to help ensure the AI being … Office. DiNapoli’s audit looked at governance policies on AI use at four agencies: the Administration for Children’s … identify facade defects in addition to any required hands-on inspection. DOB does not require facade inspectors to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (Hamilton County) The town has not … properly account for 6,600 gallons of purchased fuel. … New York State Comptroller DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… complete report - pdf] Audit Objective Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) … it did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the West …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … evaluation allowed the district to find a new insurance carrier that was less expensive and which offered employees … saved an additional $283,000 by offering 25 employees an annual health insurance buyout incentive. The buyout only …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative … did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingOvertime Compensation – Legacy Reporting
… For Tier 5 and 6 members, overtime pay beyond the annual limits … reporting overtime and collecting contributions as usual. Tier 5 ERS Members: View the Tier 5 ERS overtime limits . The … staff . What Constitutes Overtime Payments? For compensation to be classified as “overtime,” it must be paid …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensation