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Chittenango Central School District – Information Technology (2023M-155)
Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chittenango-central-school-district-2023-155.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfAccounting and Reporting Update Focusing on GASB Statements 84 & 87
Print out presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/gasb-84-and-87-03-18-20.pdfState Agencies Bulletin No. 901
… about the Blind Veterans Annuity payments may be directed to the Central Accounting System. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veteransSullivan West Central School District - Retiree Health Insurance (2019M-196)
… documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … Ensure that documentation necessary to verify calculations of all retirees’ health insurance contributions is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… To determine whether UnitedHealthcare overpaid for out-of-network anesthesia services provided at Ambulatory Surgery … Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), provides health insurance … The Empire Plan provides its members with four types of health insurance coverage: medical/surgical, hospital, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryStay Informed – Forest Rangers Plan
… an appointment to visit any of our consultation sites , where you can meet with an information representative to … retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, …
https://www.osc.ny.gov/retirement/publications/1864/stay-informedDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… the Environmental Facilities Corporation and the federal Bipartisan Infrastructure Act. In 2023, during the state … and I'm eager to see this work begin immediately. The bipartisan commitment state, federal, and municipal …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … because of health concerns related to the burning of natural gas, and its implementation is currently in doubt. Should the … New York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 million and was 6 … fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the … The purpose of our audit was to review the Districts cash receipts and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdfStay Informed – Police and Fire Plan
… an appointment to visit any of our consultation sites , where you can meet with an information representative to … retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedAdult-Use Cannabis Accounting Bulletin
Office of the New York State Comptroller, Adult-Use Cannabis Accounting Bulletin
https://www.osc.ny.gov/files/local-government/publications/pdf/adult-use-cannabis-accounting-bulletin.pdfEconomic and Demographic Trends – 2023 Financial Condition Report
… year 2022, the State gained over 443,000 jobs, an increase of 5 percent compared to growth nationally of 7.3 percent. Employment in the State was still 3 percent … in 2022. New York City had the highest percentage of job gains of any region (6.6 percent) while the North …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… used District computers to access websites, such as shopping, entertainment, personal email, online gaming and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Morris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the … fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Empire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and Saratoga. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryCohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdf