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Transformation of the MTA (2022-S-5) (180-Day Response)
To determine whether the Metropolitan Transportation Authority established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan that resulted in improved ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s5-response.pdfOversight of the STEM Incentive Program (2017-S-75)
To determine if the Higher Education Services Corporation is effectively monitoring the Science, Technology, Engineering, and Mathematics Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s75.pdfOversight of the Pesticide Reporting Law (2017-S-57)
To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) pesticide reporting database from self-reported ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s57.pdfImproving the Effectiveness of Your Claims Auditing Process
claims auditing local government management guide lgmg Improving the Effectiveness of Your Claims Auditing Process
https://www.osc.ny.gov/files/local-government/publications/pdf/improving-the-effectiveness-of-claims-auditing-process.pdfAn Economic Snapshot of the Bronx - July 2018
The Bronx is the northernmost of New York City’s five boroughs and home to nearly one-fifth of the City’s population.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2019.pdfThe Transformation of Lower Manhattan's Economy - September 2016
September 11, 2001, was a tragic day for the nation, one which will never be forgotten.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2017.pdfAn Economic Snapshot of the Bronx - May 2014
Over the past decade, Brooklyn has expanded at a rapid pace by attracting new businesses and residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2015.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Canastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under the buy-in program, Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followEligibility, the Benefit and Filing – Career Plan
… with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows … retirement benefit will be 1/50th (2 percent) of your FAS for each year of service. You will receive an additional …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingEligibility, the Benefit and Filing – New Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age … upon completion of 32 years of service. Filing Your Application for Service Retirement (RS6037) must be on file …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingEligibility, the Benefit and Filing – Police and Fire Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … creditable service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you have not …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingAkron Central School District - Financial Management (2018M-195)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings … As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately $1.2 million, or 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Details About the Audit Process
… addition, you may contact the on-site examiner-in-charge or any member of our management team to request an update on … and non-profit organizations that are awarded contracts or grants by, or receive funding from, these government entities. Back to …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processHoosick Falls Central School District - Financial Condition Management (2019M-159)
… fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted … year-end interfund transfers. Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementXII.5.D Selecting the Appropriate Location – XII. Expenditures
… while ACH transmits the payment via Automated Clearing House (ACH). ACH is the preferred method of payment of NYS. … section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term capital and financial … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and … Determine whether the Richford Fire District District Board of Commissioners Board established adequate longterm …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55