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Opinion 88-6
… of municipality to contribute to "defined contribution pension plan") CIVIL SERVICE LAW, §§200 et seq .; MUNICIPAL … bargaining, contribute to a "defined contribution pension plan" under which the municipality's contributions … until retirement. You ask whether a "defined contribution pension plan" established pursuant to an agreement entered …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Submitting Final Payment and Service Information – When Employees Retire
… receive additional service credit for unused, unpaid sick leave. For employees who filed for a service retirement … reported some or all of their earnings and service using legacy reporting, NYSLRS requires five years of payroll …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationOmnibus Technical Procurement Amendments
Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining information technology for
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsContract Award and Performance
… NYSERDA has policies and procedures governing the contract award process, certain policies and procedures were not … properly and use the appropriate procurement method to award them. Ensure that the assignment of project task orders …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceCollection of Electronic Waste Fees
… collects all fees and surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State … collects all fees and surcharges due to the Environmental Protection Fun …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesHealth Information Management Department – Selected Procurement and Human Resources Practices
… if the Health Information Management Department at Stony Brook University Hospital complied with applicable … June 1, 2003 through June 12, 2013. Background Stony Brook University Hospital (Hospital), located in Suffolk … center and level 1 trauma center. As part of Stony Brook University, one of the four University Centers of the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… of a New York State IT transformation to consolidate and merge State agencies and streamline services. ITS is … based on the type of service provided. The Department is one of eight agencies that comprise the General Government …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsCorcraft's Textile Procurement Practices
… to Corcraft textile operations. Production of textile products accounted for about 20 percent of Corcraft's sales. … Director of Operations, a Purchasing Supervisor, a Quality Control Analyst, and three Purchasing Agents. Key Findings … practices allow one person, the Purchasing Supervisor, to control almost all of the process for the procurement of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Amerimed Kids is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualCincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town of Freetown - Records and Reports (2018M-213)
… records and reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely … update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor … financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the … officials told us that over the last several years, the bar committee chairman was able to divert cash from the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Lansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Lansing Fire District is … The purpose of our audit was to examine the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial … The purpose of our audit was to examine internal controls over financial operations for the period January 1 2011 to August 6 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsWhite Lake Fire District – Budgeting Practices (2013M-156)
… 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, … of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists of five elected members. The … the budget development process, the Board did not consider historic trends and develop budgets with these trends in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156