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Unified Court System Bulletin No. UCS-181

… effective 3/29/12. Current Code Updated to 0001 0001 if new salary is below the maximum Salary Rate 2012 if new salary is equal to the maximum Salary Rate 0003 0001 if … 25. This will give agencies time to correct the employees’ records if necessary before automatic processing takes place. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevity

New Hyde Park Fire District - Payroll (2018M-165)

… [read complete report - pdf] Audit Objective Determine whether District officials implemented a system to ensure that payroll was properly segregated and that payroll time was …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165

New Hope Fire Department – Board Oversight (2017M-298)

… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

New Hartford Central School District – Procurement (2016M-153)

… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the … Update the procurement policy to clearly identify when and how District officials will seek competition for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153

City of New Rochelle – Financial Condition (2014M-158)

… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … deposits and disbursements for each fund. … City of New Rochelle Financial Condition 2014M158 …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

New Paltz Central School District – Payroll (2021M-45)

… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Town of New Lisbon – Financial Oversight (2013M-12)

… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … by the Supervisor, Justice, and Clerk. … Town of New Lisbon Financial Oversight 2013M12 …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

New Hartford Central School District – Payroll (2021M-149)

… payroll clerk who could add new employees to the financial system and was responsible for adding and changing salaries … for Business Affairs (Assistant Superintendent) or another employee routinely monitored the payroll clerk’s work by …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Opinion 95-30

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer … that investments of gifts, grants or bequests in the form of a true trust are subject to the "prudent investor" …

https://www.osc.ny.gov/legal-opinions/opinion-95-30

State Agencies Bulletin No. 947

… Purpose To ensure compliance with the IRS rules regarding Form W-5, Earned Income Credit Advance Payment Certificate. … Income Tax Credit directly from their employer in the form of regular payments added to the employee’s paychecks. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-credit

Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker … rates are based on financial information, including costs, that Racker reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year …

https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manual

Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual

… in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … year, RCN provided Preschool Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special Class services to 56 children with learning disabilities from ten school districts in …

https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manual

Unnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)

… in voluntary agencies. The Department administers the New York State Medicaid program. Many foster care children who are …

https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-follow

City of Glen Cove -- Budget Review (B17-7-12)

… deficits for the fiscal year ending December 31, 2006. New York State Local Finance Law requires all local governments that …

https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12

Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)

… temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings … or his designee. … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …

https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120

Benchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual

… in Watertown, New York, is an SED-approved provider of preschool special education services. For the fiscal year … 2013, BFS provided Preschool Special Education Itinerant Teacher services and Preschool Integrated Special Class services to 94 children with learning disabilities from school districts located in …

https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manual

Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual

… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Zebra, a for-profit organization located in Albany, New York, is an SED-approved provider of preschool special …

https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manual

Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services

… Purpose To determine if Medicaid reimbursement rates for group therapy services provided by … rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended the … of Health: Overpayments for Services Also Covered by Medicare Part B (2012-S-27) Department of Health: Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-group