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XV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all payments can be properly processed by the end …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Town of Newstead – Joint Highway Facility Project (2012M-260)
… Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is governed by the Town Board, which comprises five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom … activity moneys were not maintained in accordance with District policy and Regulations. We found significant … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town Board, which comprises a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Accounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), Chapter XII, Section 5.M – … : New York State entered into a contract with Key Bank to print and mail checks paid from the State’s general … checks) if the State’s check printing facilities close due to an emergency. In such an event, the State will process …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … caused overpayments totaling $2.4 million; Claims billed with information from other health insurance plans that was … caused $530,710 in overpayments; Inpatient claims billed with high (intensive) levels of care that should have been …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Length of Service Award Programs (2014-MS-1)
… service credits to volunteer firefighters accurately for the period January 1, 2012 through March 31, 2014. … GML establishes the activities that can be included in the point system and specifies the maximum number of points that can be earned for performing each activity. Volunteers earning 50 service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1National Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal requirements for … January 2024. About the Program The Office of Temporary and Disability Assistance (OTDA) is responsible for supervising State programs that provide assistance and support to eligible families and individuals. Two such …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityHerkimer County – Court and Trust Funds (2023-C&T-2)
… for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a … recorded. 1 Security interest in property filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person entitled to payment from the estate is unknown. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2State Agencies Bulletin No. 1756
… Increases for Lifeguards Affected Employees Employees in PSNU, Bargaining Unit 68 in the following lifeguard titles at the Office of Parks, … 2 Background All eligible members of PSNU who are included in Bargaining Unit 68 (Lifeguards) will receive the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … with approximately 1,100 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33 … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Jamestown City School District – Fund Balance and Reserves (2022M-97)
… pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education (Board) and District … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97About Offering a Retirement Plan – What Every Employer Should Know
… attractive benefits package, including a defined benefit pension . With a defined benefit pension, employees can be assured of a lifetime benefit … employment. The plans administered by the New York State and Local Retirement System: Provide public employees …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planGloversville Enlarged School District – IT Asset Management (S9-22-12)
… to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. … Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent purchases could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Walton Central School District – IT Asset Management (S9-22-24)
… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based … in District records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… for the purpose of enabling the School to engage in what are essentially commercial ventures. We question … the level of risk involved with the School’s participation in these ventures because School officials refused to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300