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UnitedHealthcare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up) (2017-F-6)
To determine the implementation status of 2 recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f6.pdfOpinion 99-16
… to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the … depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Reported Mental Health Position Ratios at School Districts for 2019-20
Reported Mental Health Position Ratios at School Districts for 2019-20
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020s63SEDMentalHealthExhibit.pdfOrdinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The … also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The … also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Graded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and the previous … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility … and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall … ascertain the total amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsWallace Volunteer Fire Department – Board Oversight (2024M-125)
… Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt adequate policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Merrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Forms and Templates
… [pdf] Foreign Fire Insurance Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] … Districts [docx] Part 85 Application for Permission of State Comptroller [pdf] RFP for Fire Districts - Professional … for an RFP for Professional Auditing Services from the State Education Department. …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialOpinion 2010-4
… and the transportation of sick or injured persons by motor vehicle, aircraft or other forms of transportation to, from, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli Announces State Contract and Payment Actions for November 2015
… services for traditional lottery products such as Mega Millions, Power Ball and scratch-off tickets. $388,000 to …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… Retirement Systems. “As shareholders, we believe that it does not serve companies or their workers to maintain a … civil rights, racial equity, diversity and inclusion, and how these affect the company’s business. Last year, the … committee nominees at companies that do not disclose the self-identified individual racial/ethnic diversity of their …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli Announces State Contract and Payment Actions for May 2017
… three mobile mammography grants including $833,000 each to Mount Sinai Hospital, Our Lady of Lourdes Memorial Hospital and … to SUNY Polytechnic. State University of New York Upstate Medical University $21.5 million for 25 contracts with SUNY …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-announces-state-contract-and-payment-actions-may-2017Oversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingCUNY Bulletin No. CU-299
… the Time Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycle