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2022 Virtual Lunar New Year Celebration
… stream of the event has ended, but the replay of the event is available below. 2022 Honorees Kevin Kim Commissioner … About Lunar New Year Lunar New Year, or Chinese New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationItalian Heritage Month Reception
… of the event has ended, but a recording of the event is available below. Select the play icon to get started. … of NYSUT About Italian Heritage Month New York State is home to over 3 million Italian Americans, with New York … and dialects. Dante’s philosophical poem Divina Commedia is considered a great literary work that takes the reader on …
https://www.osc.ny.gov/events/italian-heritage-month-receptionCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over … and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. Key … all the Empire Plan’s rebate-eligible drug utilization is invoiced, collected from the drug manufacturers, and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and 2014. … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… ( 2019-S-27 ). Background The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… (R&C) reimbursement rate schedules that did not correlate with the date of the service on the claims, and to calculate … nearly 1.1 million members. Civil Service contracts with United to administer the medical/surgical benefits portion of the Empire Plan. United contracts with in-network providers to deliver services to Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsAccounts Payable Advisory No. 20
… for Accounts Payable Vouchers Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … New York State Archives. Business Units must also comply with the requirements outlined in the Electronic Signatures … (ii) support legitimate payments, and (iii) comply with relevant records retention requirements. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsAccounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when … into two distribution lines. This will ensure accuracy of the related expenditure account code information and will … Importance of separating commodity and transmission charges when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2011, to July 12, 2013. Background The District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… solid waste management facilities and to contract with Franklin County, other municipalities, state agencies, … reviewed, the amount of collections recorded did not agree with the corresponding deposits made. Key Recommendations … collected as recorded in the system and on manual receipts with the amounts deposited and investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and … payments for a portion of those days that are unused at retirement. However, it appears the leave time records for 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… in Ulster County. The District, which operates six schools with approximately 2,555 students, is governed by an elected … treasurers and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. … that central treasurers file annual sales tax returns with the State. Require student treasurers to maintain cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Attica Central School District – Financial Management (2016M-127)
… 18, 2016. Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, … operates three schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. … report in a manner that benefits District residents and is in compliance with statutory provisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we … current reserve fund policy or develop a formal plan to define how reserves will be funded, how much will be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Parkland Alienation (2014-MS-5)
… of our audit was to assess municipalities’ compliance with their Parkland Alienation legislation for the period … Key Findings Five of the 11 municipalities did not comply with all the requirements of their legislation. One … or capital improvements when needed in accordance with the legislation. Ensure that a fair market value …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… five-member Board of Education, operates 10 schools with approximately 6,000 students. Budgeted appropriations … administrators and entered into and changed agreements with no documented plan, reason or clear benefit to the … of the District when hiring and entering into agreements with administrators. Consider scheduling additional Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… appropriate transparency through the budget process with public disclosure. Review all reserves and determine if … reserved are necessary, reasonable, and in compliance with statutory requirements. Ensure that District officials comply with the District’s purchasing policy and award professional …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalAlbany City School District – Separation Payments and Information Technology (2012M-251)
… 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of Education which comprises seven … situations and that management and staff understand how it is to be executed. Finally, we found that all employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of our audit was to examine the School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) … and the School states that FREE will provide the Board with financial reports including quarterly and annual balance … The management corporation did not present the Board with bank statements or cancelled checks and a list of all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management