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CUNY Bulletin No. CU-742

The purpose of this bulletin is to provide the City University of New York instructions for processing the CUNY Health Benefits BuyOut Waiver Program

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-out

Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue

… high despite steady employment gains and State tax rates that have already increased to maximum permissible … Sources: U.S. Department of Labor; U.S. Department of Treasury Interest due on New York’s advance has been limited … tied to the strength of its economic recovery and the tax rates levied on employers. State UI tax rates vary based on …

https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continue

XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures

… A bank account may need to be opened and maintained by an agency for revenue collections, … A bank account may need to be opened and maintained by an agency for revenue collections …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview

Valhalla Union Free School District – Network User Accounts (2022M-26)

… Union Free School District (District) officials adequately managed network user accounts in order to help prevent … Union Free School District District officials adequately managed network user accounts in order to help prevent …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling … claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint someone to audit claims and did not develop and adopt written …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members

… Objective To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan … To determine whether Beacon Health Options paid mental health and substance abuse MHSA claims for Empire Plan …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligible

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… Interunit Budget Transfer is the budget entry component that is used to move budget … Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero net financial impact across all budget lines. The Interunit Budget Transfer Component can be utilized to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… time the state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are … time the state holds federal funds in its accounts pending payment to a payee …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… OVERVIEW Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. The interagency billing … Interagency billing is a process that allows agencies to bill each other settling …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billing

IV.4 Overview – IV. Accounting Codes - Uses and Descriptions

… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate management …

https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overview

Wayne Central School District – Transportation Department Operations (2021M-160)

… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes

… care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while … of Health (Department), provides a wide range of medical services to individuals who are economically … in managed care, generally receive necessary durable medical equipment, prosthetics, orthotics, and supplies …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipment

New Lebanon Central School District – Network User Accounts (2021M-30)

… Determine whether New Lebanon Central School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Town of Wright – Financial Operations (2014M-277)

… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Town of Springport – Financial Management (2014M-329)

… December 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. The Town …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Town of Middlefield – Budgeting (2015M-109)

… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Town of York – Budgeting and Financial Oversight (2014M-181)

… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Town of Mamakating – Records and Reports (2015M-164)

… reserve fund balances, the bookkeeper did not record the transfer of these funds to the reserves in a timely manner or … advances only when an operating fund is in need of short-term cash and ensure interfund advances are properly … the Town’s overall financial condition, by developing long-term plans that include fund balance and reserve fund …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164