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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… District officials also do not have a comprehensive payroll policy supported by written procedures. As a result, … District officials do not ensure that access rights to the payroll and human resource modules within the computerized … rights to update and edit employee leave time in the payroll and human resource modules. Review the conflicts of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Escalation – Article 14 Benefits
… of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either full or … amount paid. The full escalation date for a service retirement is the first day of the month following the date … of service credit. If you begin collecting your service retirement benefit prior to the full escalation date, your …
https://www.osc.ny.gov/retirement/publications/1644/escalationCity of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… years. District officials did not use any of the available money in the debt service fund to reduce debt service … funds in a manner that benefits District residents. Use money in the debt service fund to make debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Contract Participation of Minority- and Women-Owned Business Enterprises
… State agencies and public authorities to promote the participation of minority-owned business enterprises and … public authorities are to establish annual goals for such participation (expressed as a percentage of its total … achieve their goals, and report quarterly on its level of participation to the Department of Economic Development …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… how important honey bees and other pollinators are to our food supply and environmental health. The state has designed … Department to implement my recommendations and thank them for the positive response to this audit.” Over the past three … disease American Foulbrood and Varroa mites, which are the most serious pest of honey bees according to the USDA. …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… from non-participating providers usually include service fee rates that are higher than the fee rates that participating providers agree to accept for … billing fraud, as the Empire Plan typically reimbursed 80 percent of what it understood to be Dr. Gomes’ actual charges …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesOpinion 93-19
… that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption … certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion … office. The Surrogate's Courts are divided in practice as to how SCPA, §2402(13) should be applied to certificates of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Schroon Lake Central School District – Financial Condition (2014M-145)
… recent reductions in State aid and the impact of the tax cap legislation. Key Recommendations Ensure that … by law is used to reduce the next year’s real property tax levy. Adopt budgets with reasonable expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Massena Central School District – Financial Condition (2016M-21)
… benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of … compliance with the statutory limits. Review current EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21State Agencies Bulletin No. 220
… Health Office of Mental Retardation State University of New York Effective Date Immediately Contract Provisions Chapter … Earn End Date Same as the Begin Date Earnings Code PS2 Amount The adjustment amount Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB Corporation is a public benefit corporation governed by a Board of Directors. The OTB Corporations offer off-track … five OTB Corporations’ total operating revenues decreased by $28.6 million (24 percent) from 2009 through 2013. The net … revenue – operating revenues less expenses – decreased by $12.4 million over the five-year period for the five OTB …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… financial activities for the period July 1, 2012 through September 30, 2013. Background The Northport-East … and using reserves funds to ensure that the amounts are necessary, reasonable and in compliance with statutory … surplus after each fiscal year ended. As a result, these transfers were made without sufficiently informing residents …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionState Police Accidental Disability (Section 363-bb) – State Police Plan
… the natural and proximate result of an accident sustained in service that was not caused by your own willful negligence; and In the service upon which your membership is based. If you …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bb