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Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… operations as budgeted. The District did not establish a reserve plan which details the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims … The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… Purpose of Audit The purpose of our audit was to examine the School’s … While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

State Agencies Bulletin No. 434

… Purpose To provide information regarding new Earnings Codes used by … Accounting System. A separate refund check is then mailed to the requesting agency. Seven new Earnings Codes will now … are: TF1 - Federal Tax Refund TF2 - NYS Tax Refund TF3 - NYC Tax Refund TF4 - Yonkers Local Tax Refund TF5 - Social …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payserv

Laurens Central School District – Budgeting and Reserves (2013M-135)

… Review the District’s reserve fund balances and determine if the amounts are reasonable and necessary. Adopt a policy …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135

King Center Charter School – Purchasing (2013M-215)

… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

Hyde Park Central School District – Financial Management Practices (2012M-172)

Hyde Park Central School District Financial Management Practices 2012M172

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m

Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)

… 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capital

UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims

… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … that occurred before those rates took effect. From a sample of 100 claims, we calculated a potential cost savings of $214,008 for 84 claims that were …

https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claims

Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)

… were approximately $86.7 million. Key Findings We reviewed five contracts with payments totaling $12.6 million and found … to properly monitor the services provided by three of the five contractors. The Town also paid approximately $600,000 …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293

Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … with disabilities who are between three and five years of age. HSOR is reimbursed for preschool special education … for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, 2015, HSOR …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual

Town of Bolivar – Community Development Block Grant (2013M-353)

… The Town of Bolivar is located in Allegany County and has a population of approximately 2,200. The Town Board … New York State Community Development Block Grant (CDBG), and contracted with Cuba Community Development Corporation (CCDC) to provide administration and program delivery services. Key Findings A significant …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353

Town of Caledonia – Financial Management (2013M-363)

… The Board did not establish sufficient controls over payroll records and leave time. Employees did not keep daily … time used, and did not formally request leave time usage. Payroll reports did not include leave time usage, and … Superintendent’s wages in the proper fund. Establish payroll policies and procedures requiring employees to …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363

Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)

… Purpose of Audit The purpose of our audit was to review the financial … District 1 and internal controls over the Tax Collector’s financial activities for the period January 1, 2013 through … adequate records, did not assess penalties to all tax payments received after the due date and did not physically …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331

Delaware County – Court and Trust Funds (2022-C&T-2)

… Review The purpose of our review was to determine whether County officials established appropriate controls to … may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Lewis County – Court and Trust Funds (2024-C&T-1)

… pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Clerk’s (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State …

https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1

Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)

… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m

Pension Payment Calendar

… Pension payments are deposited or mailed monthly. Direct Deposit Your pension payment will be deposited directly into your bank … Program page for more information. Checks Mailed Your pension payment check will be mailed on the second-to-last …

https://www.osc.ny.gov/retirement/retirees/pension-payment-calendar