Search
Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomAbout this Report – 2022 Financial Condition Report
… condition is a broad concept aimed at assessing the ability of a government to balance recurring expenditures … obligations. This concept relates to a government’s ability to deliver services and generate revenues, while … from the Government Finance Officers Association for the 2021 Financial Condition Report . …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followWayne County Probation Department – Restitution Payments (S9-20-6)
… Determine whether the Wayne County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Automatic Orders – Divorce and Your Benefits
… Automatic Orders issued pursuant to Domestic Relations Law § 236(B)(2) are binding on the parties to the matrimonial action. Automatic Orders are court orders … restrictions or limitations on NYSLRS and cannot be used to restrain NYSLRS and its personnel from performing any …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Determine whether eligible Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate. Key … did not maintain separate records on leave accruals earned and used for administrative employees, or the amount of sick …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Am I Required to Have an Audit?
… development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 92-13
… town clerk to four years. Town Law, §24 provides generally for two year terms of office for the town supervisor, town … local law increasing the term of an elective office, which is approved at a general election may be made applicable to a … that the term of office of each and any elective town official thereafter elected shall be four years, and such …
https://www.osc.ny.gov/legal-opinions/opinion-92-13State Agencies Bulletin No. 969
… the employee must have met all of the criteria listed in Payroll Bulletin 925 and elected to receive the Voluntary … employee who, at the time of payment, has an overpayment set up in Additional Pay that has a Goal Amount and Goal Balance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentOpinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Administration of Tenant Complaints (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant Complaints (Report 2013-S-72 ). Background Homes … To determine the extent of implementation of the four recommendations in our initial …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… but without adequate safeguards in place the effectiveness of these efforts cannot be measured. While some IDAs around the state have begun to improve their oversight of projects, more needs to be done.” The Comptroller’s … to track amounts billed and collected for Payments in Lieu of Taxes (PILOT). Auditors found three businesses were …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightRetirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members (RS 6421-A)
To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating one beneficiary use form RS6421-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6421-a.pdfDiNapoli Report Tracks MTA's Shifting Revenue Streams
… budget. Fare revenue on its own, however, would still be 10% below the pre-pandemic amount, even with the increases. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the … authorities to each institute a comprehensive system of internal controls over their operations. DOB requires the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… procedures for managing network and financial application user accounts nor did they periodically review … written procedures for managing network and financial application user accounts. Develop, adopt, distribute and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 percent of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year … his commitment to hold the line on spending. "The state is in a stronger fiscal position than it has been for some … year, there are cautionary signs in the economy and it is wise to live within our means. "While our state's economy …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious … his commitment to hold the line on spending. "The state is in a stronger fiscal position than it has been for some … New York is facing great opportunities and challenges in the year ahead …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals