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Greenville Central School District – Information Technology (2021M-156)
… established adequate network user account controls to prevent unauthorized use or access. Key Findings District … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did not: … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Ensure the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted … invested. Key Recommendations Ensure purchases are made in accordance with the procurement policy. Update the …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 fundraising activities were not supported by adequate … funds spent are supported by adequate documentation and for appropriate purposes. Prepare check disbursements only …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate … taken or planned to take corrective action. Appendix B includes our comment on an issue raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington … Whitehall Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mState Agencies Bulletin No. 938
… (BDA) through the new automated process as indicated in the Budget Bulletin. Upon approval by DOB, NYSTEP will … OSC will not have access to view a BDA prior to approval in NYSTEP. OSC has created the new Reason Code BDA to be used … a BDA. The reason codes of transactions already approved in PayServ that require BDA approval should not be changed. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaState Police Bulletin No. SP-200
… Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … criteria, but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … and Leave of Absence/MLL), and who returns to the payroll prior to 10/31/2020, may receive the payment upon the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-200-2019-state-police-holiday-bonus-paymentCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… number of New Yorkers relied on Medicaid for health care in 2021, with monthly enrollment exceeding 7 million for the … per year over the last 15 years, increasing from about one in seven New Yorkers in 1998 to one in three in 2021, state budget projections … number of New Yorkers relied on Medicaid for health care in 2021 with monthly enrollment exceeding seven million for …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021PayServ
… PayServ 9.2 Job Aids Add Employment Instance Enroll in the ORP/VDC Enroll … an EMPLID Quick Reference Guides Actions with Reason Codes Deduction Codes Earnings Codes PayServ Navigation Paths … Agencies Worksheets & Calculators AC 230 Worksheet - Job Aide AC 230 Worksheet Balance of Contract Worksheet - …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservState Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, prior to the … to maintain up-to-date information on any CAS Cost Centers in both SFS and PayServ. The link between PayServ and SFS is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountState Agencies Bulletin No. 409
… the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process … agency. The contract dates of the academic year are stored in the Payroll System for each individual agency. All dates … System will divide the annual salary by the number of days in the contract and pay the employee accordingly. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersMorristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… improvement, reconditioning and preservation of: rail freight facilities and intercity rail passenger facilities … in Buffalo, etc.) must be for public transportation or freight transportation purpose. Reimbursement Process - …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… transferred after the deadline may or may not be included in processing schedules. Payment dates on ‘lapsing’ vouchers … check must also be resolved by the published deadline in order to use a lapsing appropriation, or the voucher must … transferred after the deadline may or may not be included in processing schedules. Refunds of Appropriation Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… still too many people losing their homes,” DiNapoli said. “In many places the situation has continued to get worse. … jumped from 26,706 to 47,664, an increase of 78 percent. In 2011 and 2012, new filings declined as new court rules … claim to the property. Since reaching a low of 16,655 in 2011, new filings climbed to 46,696 by 2013 before falling …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsCareer and Technical Education
… New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, … demand. Information provided did not reflect how DOE is overseeing or assisting high schools to align CTE programs …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System (NYBEAS). Typically, organizations that participate in NYSHIP (e.g., State agency, local government, and school … Administrators (HBA) that process eligibility transactions in NYBEAS. Civil Service sends CVS Health daily files of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleApplying for Benefits – State Police Plan
… application with the Office of the State Comptroller in a timely manner. You can file for a service retirement benefit online. Sign in to your Retirement Online account , go to the ‘My Account … it was mailed. Fax — To send by fax, please include your name, NYSLRS ID, phone number and the person or department …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… a monthly premium for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for … types of managed care. Most recipients are enrolled in mainstream managed care plans (Plans), which provide … eMedNY edits determine whether recipients are enrolled in Plans and will deny FFS claim payments unless the services …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-care