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Accuracy of Reported Cost Savings
… years 2008 through 2012. This audit covers the period January 1, 2008 through December 31, 2012. Background The … and local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. … supported, we also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… of Use Additional Information Regular Voucher Used for entering vouchers for payment against both purchase order and non-purchase order procurements. Also used for processing debit memo vouchers. Most commonly used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleState Agencies Bulletin No. 873
… Purpose To notify agencies of tax-related changes for 2009. Affected Employees Employees meeting the criteria … Institution paychecks dated January 15, 2009. Background For 2009, changes have been made to: Federal Income Tax … and dependency exemption amount has increased to $3,650 for 2009. Social Security and Medicare Taxes The Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/873-summary-tax-related-changes-2009State Agencies Bulletin No. 775
… Purpose To advise agencies of tax-related changes for 2008. Affected Employees Employees meeting the criteria … Administration paychecks dated January 9, 2008 Background For 2008, changes have been made to: Federal Income Tax … There are changes to the Federal withholding tax rates for 2008. The result of these changes is a small decrease in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Optional Membership – Membership and Enrollment
… to join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS … positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipState Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Stay Informed – Special 20- and 25-Year Plans
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase service credit and apply for retirement. Review your Member Annual Statement …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… funds. However, we found that the allocation method is not based on the cost of actual services provided. Instead, … flat percentage rate to each department’s budget, which is not equitable because all the departments do not use the same type and degree of services. Additionally, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… DRO proposal to NYSLRS. Please Note: This form works best with JavaScript enabled. For assistance in enabling …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… the lowest level at which a user will enter transaction information associated with its agency. Department is … the lowest level at which a user will enter transaction information associated with its agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesWayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District … with no documented plan or justification for their excessive funding levels. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… charter by the Board of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… were made directly out of the concession stand bank account and were not reviewed and approved by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mFreeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Rochester City School District – Payroll and Procurement (2016M-435)
… payments. Hundreds of staff routinely made purchases outside the normal requisition and purchase order process, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Town of Delhi - Highway Department Leave Records (2020M-53)
… 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not … the former Deputy’s leave records, the former Deputy was arrested in September 2020 and charged with Grand Larceny in …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Environment, Energy and Agriculture – 2021 Financial Condition Report
… Protection Agency’s State Average Annual Emissions Trend report showed estimated total emissions in New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected members. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Conclusion – Travel and Conference Expense Management
… travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and … information contained in this guide as a starting point for designing control procedures appropriate for the size and complexity of their operations. The final …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… records are incomplete and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor the water district’s financial … and enforcement of water charges. The Tax Collector did not maintain adequate records, did not assess penalties to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331