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Accounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87), 90-Day Response
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response_0.pdfTown of Throop - Procurement (2022M-173)
Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-173.pdfPensioner's Designation of Beneficiaries (RS6439)
To designate a beneficiary for when a retiree has selected a pension payment option that allows for beneficiary changes beyond the date of retirement use form RS6439.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6439.pdfAstor Services for Children & Families - Compliance With the Reimbursable Cost Manual (2014-S-66), 90-Day Response
We conducted an audit of the expenses submitted by Astor Services for Children & Families (Astor) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s66-response.pdfSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
Former Tupper Lake Volunteer Fire Department VFD Treasurer Timothy J Brown pleaded guilty to grand larceny and agreed to repay the $30000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Wormuth, the former town of Halfmoon Supervisor, on state charges for stealing several campaign contributions … public corruption case arose out of a cooperative federal-state partnership between the State Comptroller, the Attorney General, the Federal Bureau …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… system pump. For this type of fund, the authorization must state the estimated maximum cost of the specific item. Type … must have a defined "period of probable usefulness" (see New York State Local Finance Law Section 11.00). This type of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… will decrease for fiscal year 2016-17 and the assumed rate of return for NYSLRS will be lowered from 7.5 percent to 7 … Retirement System (ERS) will decrease from 18.2 percent of payroll to 15.5 percent, or about 15 percent. While the … Retirement System (PFRS) will decrease from 24.7 percent of payroll to 24.3 percent, or about 2 percent. "For the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the Program Students are … respective financial position of the TRA as of and for the five fiscal years ending March 31, 2018, and the respective … Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… officials: Used a competitive process to procure goods and services. Ensured compliance with the Dignity for All … officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… District Attorneys Markus Sztejnberg of the Economic Crimes Bureau and Jeffrey Glucksman , Chief of Trial Bureau … the supervision of William Zelenka, Chief of the Economic Crimes Bureau, and Jean T. Walsh, Chief of the Investigations …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… conductors to charge overtime for tasks such as washing up for work, New York State Comptroller Thomas P. DiNapoli … System, did not have a requirement for conductors to sign out manually, so there was not an accurate record of … that Metro-North: Require conductors to electronically sign in and out; Monitor time and attendance records; …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC (CTN) on its Consolidated Fiscal Reports (CFR) … To determine whether the costs reported by The Network for Childrens Speech …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid recipients' net available monthly income. Many Medicaid nursing home recipients have income from Social Security, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… revenue, largely from growth in business and property tax collections. But potential policy changes on the federal … revenue largely from growth in business and property tax collections …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State Comptroller Thomas P. DiNapoli … lines in Troy at no direct cost to taxpayers,” said Troy City Council President Sue Steele . “Residents expect to … In response to a request from the Troy City Council New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge … of a Medicaid eye care provider (Provider) and the owner’s family members and associates inappropriately enrolled as … and questionable practices, including: The owner and family members submitted false income information to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… of trust, and he violated that trust. In doing so, he not only victimized the fine, selfless men and women volunteers …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000