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CUNY Bulletin No. CU-742

… for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees Employees of the City … are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. Background The Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and …

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

Oversight of Pupil Transportation Services (Follow-Up)

… from July 2016 to June 2019, the Department utilized only a small fraction of compliance record reviews that the …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow

Internal Controls Over Selected Financial Operations (Follow-Up)

… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … To determine the extent of implementation of the nine recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow

City of Yonkers – Budget Review (B21-6-8)

… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2021-22 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. Firefighting overtime costs could …

https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8

Bus Driver Licensing

… Motor Vehicles: Bus Driver Licensing and Oversight (2005-S-53) Department of Motor Vehicles: Issuance of Commercial …

https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensing

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … by CMS and enacted as New York State Social Services Law § 367-a, effective July 1, 2016. The number of Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… Article VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the …

https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessable

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)

… govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board … use of credit cards, payroll processing and maintenance of leave records and information technology. Provide proper oversight of the outside firm to ensure its staff maintain complete, accurate and timely accounting and …

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

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

… policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund … policies and procedures and a long-term financial plan to govern the budgeting process and establish reasonable levels … fund balance to be maintained in each fund. Adopt budgets with realistic estimates of revenues, expenditures and the …

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

Westfield, Town of – Financial Management (2013M-389)

… 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Oversight of School Safety Planning Requirements (Follow-Up)

… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety … To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of School Safety …

https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-follow

Town of Thurston – Financial Management (2013M-280)

… did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. … of the Town Supervisor, Town Clerk, Tax Collector and Town Justice in a timely manner. The Board had still not performed … fiscal records of the Town Clerk, Tax Collector and Town Justice as of the end of audit field work. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Town of Stony Point – Claims Processing and Purchasing (2014M-239)

… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately … between monthly abstracts. One abstract with no supporting claim detail was signed by four Board members certifying that …

https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239

Town of Ira – Financial Management (2014M-280)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The Board has not developed policies and procedures to govern budgeting practices and the level of unexpended … and capital needs and financing sources for a three-to-five year period. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280

Town of Kiantone – Town Clerk (2014M-273)

… Purpose of Audit The purpose of our audit was to review the processes and procedures over Town Clerk … audit of the Clerk’s records. Key Recommendations Remit to the Supervisor the interest and penalties collected and … The purpose of our audit was to review the processes and procedures over Town Clerk …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273