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Compliance With Jonathan’s Law (Follow-Up)
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followConclusion – Travel and Conference Expense Management
… expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. … implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. … audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionState Police Bulletin No. SP-230
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … paychecks dated June 8, 2022. OSC Actions At the request of NYSPIA, OSC will automatically increase the current dues … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include regular reports …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsTown of Morris – Justice Court Operations (2021M-66)
… (Town) Justice collected, deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice collected, … Morris Town Justice collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Whitesboro Central School District – Separation Payments (2020M-146)
… $66,368 that were not supported by their individual employment contracts and were based on a Board resolution … early and receive a $42,595 separation payment and post-employment health benefits that he otherwise would not have … Recommendations Periodically review and update individual employment contracts to ensure they reflect all compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andMarion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Town of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). … attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 … with the largest declines downstate. The April figures show shrinking revenues for local governments throughout the … hurt household finances, and the April sales tax figures show how deep it is cutting into municipal finances,” …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… the CAMA system did not always include the user ID of the official requesting the change or the official executing the change. Key Finding We found that DOF …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … action. Appendix B includes our comment on an issue raised in the District’s response. … that goods and services were accurately paid and purchased in accordance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mUnified Court System Bulletin No. UCS-281
… days served in the calendar year for Judges who serve only part of the year at one salary; or The composite … calendar year at more than one salary and Judges who serve only part of the year at one or more than one salary are also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1796
… the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … reach the $285,000 limit. Contributions will resume in the first paycheck of the following calendar year. … the 2020 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Our review of training files for 45 employees showed that only 16 employees (35 percent) received a passing grade of 80 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit … Plan Providers (Report 2016-S-54 ). About the Program Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the three recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow