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New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the audit … pay a higher rate of contribution up to the full cost of coverage. The State does not allow two Family coverages for …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageWadsworth Center Environmental Laboratory Approval Program
… whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over … Currently, ELAP grants certification to commercial, self-monitoring, and government-operated environmental … the sufficiency of Wadsworth’s processes for certifying, monitoring, and enforcing regulations over environmental …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programState Agencies Bulletin No. 1375
… Allowance Amount Social Security Wage Base Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax … additional Medicare Tax of .9%. The additional tax applies only to income above the $200,000 threshold. Qualified … IRS requirements for 2015. Agency Actions Informational only. Please inform your employees. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015State Agencies Bulletin No. 1455
… have been made to: Withholding Allowance Amount Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax … additional Medicare Tax of .9%. The additional tax applies only to income above the $200,000 threshold. Qualified … IRS requirements for 2016. Agency Actions Informational only. Please inform your employees. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Investment of Retirement Funds
… Program Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state … Permits investment of retirement funds in mortgages guaranteed by New York state homes and …
https://www.osc.ny.gov/legislation/investment-retirement-fundsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all … The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsAccounts Payable Advisory No. 40
… Subject: Business Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … Business Units must always use the invoice and distribution lines in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionHighland Central School District – Non-Instructional Overtime (2021M-8)
… - pdf ] Audit Objective Determine whether Highland Central School District (District) officials properly authorized and … Determine whether Highland Central School District District officials properly authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Central School District (District) officials properly and transparently used capital project resources. Key … another project phase totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by the voters. The Board did not competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexElsmere Fire District – Capital Project (2022M-48)
… capital project. Officials: Obtained voters’ approval for the construction project and bond financing. Prepared an …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and remove and/or return devices that were not in service. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Corning – Procurement (2020M-93)
… Appendix B includes our comment on the issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Guilford - Justice Court Accountability (2018M-248)
… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Salem Central School District - Purchasing (2019M-105)
… that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Longwood Central School District – Overtime (2021M-126)
… complete report - pdf ] Audit Objective Determine whether Longwood Central School District (District) officials … Determine whether Longwood Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … has an increased risk that its assets could be lost, stolen or misused. Key Recommendations Ensure the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Canajoharie Central School District – Fuel Purchasing (2021M-170)
… did not audit fuel claims, as required. The District could have reduced its fuel expenditures by at least $10,929, … the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Nyack Union Free School District – Network User Accounts (2021M-113)
… and monitored. Officials did not: Monitor compliance with the District’s computer acceptable use policy. Maintain a … (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113