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Fiscal Oversight Responsibilities of the Governing Board

The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.

https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-012424.pdf

Fiscal Oversight Responsibilities of the Governing Board

https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdf

Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our … and Hospitals for Low Birth Weight Newborns (Report 2013-S-57). Background The State’s Medicaid program reimburses … health care services. In addition to monthly capitation payments, MCOs receive supplemental payments for the costs …

https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-follow

Life Changes: What If I Leave Public Employment?

… one time or another, almost all of us have changed jobs. The new job usually brings great expectations and hope for … That’s the reason for this publication. It outlines what you need to know as a NYSLRS member if you leave public … still on the payroll of a participating employer. If there is a cost for this credit and you receive a statement of the …

https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employment

Town of Throop – Highway Department (2021M-115)

… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

DiNapoli: MTA’s Subway Station Repair List Is Growing

… The overall number of repairs needed in New York City’s subway stations has … as the system has deteriorated faster than the pace of repairs, according to an analysis of MTA data by New York … for the MTA capital program has translated into a longer list of needed repairs in New York City’s subway stations, …

https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growing

State Agencies Bulletin No. 1492

… To explain the new functionality to the New York State Payroll System (PayServ) and procedures surrounding the new … wishing to test their changes can submit a request to Payroll System Questions mailboxto coordinate a testing time. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nys

DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022

… by 15.7% and 16.7%, respectively, while June increased 6.5%, marking the first time since March 2021 that the … along with a possible return to more typical growth rates after the dips and rebounds caused by the COVID … counties and cities in the rest of the state slowed to 2.6% over the same period last year, going from $2.7 billion to …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022

Tri-Valley Central School District - Financial Management (2020M-17)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30) 30-Day Response

To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30-response.pdf

Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual

… CAFL is a privately owned institution located in Victor, New York that provides preschool special education services …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manual

Town of Farmersville - Town Clerk (2019M-49)

… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were recorded …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49

Accidental Death Benefit – Article 14 Benefits

… and proximate result of an on-the-job accident, not due to your own willful negligence, an accidental death benefit … on your behalf. The Benefit This is a pension equal to one-half (50 percent) of your FAS and is eligible for full … ( Learn more about escalation. ) The benefit is paid to your beneficiaries, in this order: To your surviving …

https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefit

Town of Exeter – Records and Reports (2015M-23)

… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the Board has … used available fund balance and reserves, as appropriate, to avoid issuing debt to fund operations. Key Recommendations Continue to adjust …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208

State Agencies Bulletin No. 899

… Payroll Bulletin Nos. 898 and 899 regarding the payment of Management Confidential (M/C) April 1, 2009 … directive by the Division of the Budget to withhold these payments. OSC will issue further clarification on the future …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-ns

DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads

… Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former … of a joint investigation between Comptroller DiNapoli’s Office, the Chemung County District Attorney’s Office, and …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheads