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Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… contributions by a participating employer in the New York State and Local Retirement System as billed by OSC. These …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditBrentwood Public Library – Leave Accruals (2018M-26)
… determine whether Business Office employee leave accrual records were accurate for the period July 1, 2016 through … approximately $9.3 million. Key Findings Leave accrual records for five of the seven Business Office employees were … to provide details for the maintenance of leave accrual records and ensure that accurate leave accrual information is …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26South Country Central School District – Information Technology Inventory (2017M-219)
… officials maintained complete and accurate inventory records to safeguard information technology assets for the … totaling $109,031, were listed in the District’s inventory records as of June 30, 2017. Key Recommendations Ensure that the District’s inventory records are complete, accurate and updated timely. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… operations. Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations Strengthen … financial operations. Review the Treasurer’s books and records and ensure that all required reports are submitted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory … Findings District officials did not properly maintain e-records in accordance with applicable legal and regulatory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andLaurens Fire District – Financial Activities (2021M-43)
… did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the District’s 2017 through … controls. Obtain an annual independent audit of the 2019 records and annually audit the Treasurer’s records. File …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Masonville Fire District – Financial Activities (2020M-165)
… whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight … whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Sea Breeze Fire District – Board Oversight (2018M-269)
… assets. Ensure the Treasurer maintained basic accounting records including adequate bank and debt obligation records. Comply with legal mandates to perform an annual … oversight of operations. Prepare adequate accounting records and monthly reports, and complete and file all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… incurred. Periodic reviews of vendor payment summary records or reports can alert you to changes in expenditure … an indication that it is more cost-effective to purchase new equipment instead of repairing aging equipment. Items …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsState Agencies Bulletin No. 1453
… This bulletin is superseded by Payroll Bulletin No. 1453.1 . Purpose To notify agencies of … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1453-new-deduction-codes-559-nyscopba-petfirst-pet-insurance-and-560State Agencies Bulletin No. 1352
… Purpose To inform agencies of a new CONTROL-D report that identifies location pay … record, but the amount is incorrect, the agency must add a new row or submit a DTA/COR, whichever is applicable, to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportState Agencies Bulletin No. 1453.1
… This bulletin supersedes Payroll Bulletin No. 1453 Purpose To notify agencies of the … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/14531-new-deduction-codes-559-nyscopba-pet-insurance-and-560-nyscopba-vpiBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … appointed by the Village Mayor. Budgeted appropriations for the plant’s operations totaled $11.3 million for 2015. Key Findings The quality of the discharged treated …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mAccounts Payable Advisory No. 71
… 1099-MISC and 1099-NEC forms for tax year 2020 using the withholding data provided by agencies in the Statewide … online agencies will be able to start using the new withholding codes. After implementation, the SFS will contact … a plan for transitioning their systems to send SFS the new withholding codes. Prior to implementation, OSC will release …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCost-Saving Ideas: School District Auditing – External Auditor
… Accountant (PA) registered and licensed to practice in New York State; have or develop expertise in district financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOversight of School Fire Safety Compliance (Follow-Up)
… 24, 2016, covering the period January 1, 2013 through May 18, 2015, determined whether the Department was providing …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followUnified Court System Bulletin No. UCS-324
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentOpinion 88-35
… example, in Autolite v N.J. Sports Expo. Authority , 85 NJ 363, 427 AD2d 55, cited favorably in Burroughs , supra , …
https://www.osc.ny.gov/legal-opinions/opinion-88-35State Agencies Bulletin No. 1743
… purposes, can generate excessive refunds of Federal and State income taxes. For employees in this situation, there is … mitigate this risk, OSC will no longer issue Federal and State income tax refunds when processing the periodic … continue to refund Social Security, Medicare, Federal, State and Local taxes, if applicable. For these paychecks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… improper payments for claims in violation of federal and State requirements related to ordering, prescribing, … January 2015 through December 2019. About the Program The New York State Medicaid program provides a wide range of medical …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-or