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Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in … Findings The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six … the reserve in conformance with General Municipal Law. To the extent that they are not necessary, transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7 ). About … with UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s medical/surgical … 27, 2021. The audit objective was to determine whether United appropriately reimbursed acupuncture and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureCollection of Lease and Permit Revenues
… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key … which had outstanding balances, no action was taken on eight. These eight permits had a total of $417,000 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesEfficiency of Warehouse Space
… of 434,266 square feet. However, we also found: We could not determine the Initiative’s overall success, as an … of all State warehouses – leased and State owned – does not exist. OGS has not yet reduced any State-owned warehouse space as part of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceTown of Lyndon – Purchasing (2013M-149)
… $323,000 for the highway fund. Key Findings The Board did not adopt a procurement policy as required. In August 2011 … publications for guidance. However, this resolution did not satisfy the requirement to adopt a written procurement … that he obtained quotes for certain purchases, but did not retain them or attach them to the claim for review by the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Oversight of the STEM Incentive Program (Follow-Up)
… affect many aspects of the Program. For example, HESC did not always ensure applicants met Program eligibility … Program award payments on behalf of 20 recipients who did not meet Program requirements while in college. We also … HESC’s policy to pro-rate loans for any recipients who did not fulfill work and residency requirements was contrary to …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … may be entitled to additional payments for special medical items (implants, drugs, and blood) that are not … hospitals that did not include language that limits the reimbursement of special items. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … or bank reconciliations from the Treasurer. The Board does not provide for an annual audit of the Treasurer’s financial reports. Board minutes do not contain a resolution listing employee wages and salaries, …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… reported collections accurately; however, the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the required annual audit of the Clerk’s records … collections could have been lost or stolen. The Clerk did not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mOpinion 97-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board … are not members of, and are not eligible to receive a retirement allowance from, a public retirement system. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 97-11
… an "agency" of the political subdivision. … Whether art 18 of the Gen Municipal Law authorizes a city to require …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2001-2
… -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service … in another category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require accumulation … of points in another category. 2 January 31, 2001 Charles S. Kovit, Esq., Attorney at Law Hewlett Bay Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Agencies Bulletin No. 618
… period transactions. In many cases, the work schedule will not reflect an employee’s actual scheduled work days. For … seven (7) days a week. Similarly, the payroll system will not accommodate accurate reporting for ANN pay basis … effect on that date is invalid. If the work schedule does not match the grid, the default work schedule will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeOpinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26SUNY Bulletin No. SU-344
… 18.00% 8 WEEKS 20.00% 2 MONTHS 22.22% MORE THAN 2 MONTHS, NOT TO EXCEED 3 MONTHS 11.11 % PER MONTH, NOT TO EXCEED 33.33 % Exceptions When reporting Summer Session Payments for employees who are not in an annual Comp Rate Code (CAL, 21P or ANN) and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… purpose of this bulletin is to provide agency instructions for processing the 2022 SUNY Summer Sessions Payments. … the New York State Employees’ Retirement System (Plan Type 7Y) or the New York State Teachers’ Retirement System (Plan Type 7X), Earnings Code SRC – Summer – Retirement Credit must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsXVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash Deposits with Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsSUNY Bulletin No. SU-359
… 18.00% 8 WEEKS 20.00% 2 MONTHS 22.22% MORE THAN 2 MONTHS, NOT TO EXCEED 3 MONTHS 11.11 % PER MONTH, NOT TO EXCEED 33.33 % Exceptions When reporting Summer Session Payments for employees who are not in an annual Comp Rate Code (CAL, 21P or ANN) and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-payments