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Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Opinion 96-7
… COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … cooperation agreement to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of the fire departments of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Model Code of Ethics for Local Governments - Frequently Asked Questions
… municipality may amend the definition of "relative" as it sees fit. The definition of "relative" should, however, at a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsPompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … Board resolutions and legal notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes. Key Findings The ECA clubs did … cannot determine whether all money collected was accounted for, properly remitted and deposited intact. Other than minor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Opinion 95-1
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Unified Court System Bulletin No. UCS-271
… or Longevity Increment as indicated below. Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining Unit: … appropriate Reason code for eligible employees who return from a Leave of Absence (except a Workers’ Compensation … increment code is 0001 after being automatically updated from Increment Code 0003 (the result of an “Unsatisfactory” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-271-april-2019-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 2052
… determination of continuous employment under this program. Salary Cap or Earnings Cap If the employee’s eligible … when totaling hours worked. Impact of General Salary Increases on Health Care Bonus Eligibility: General salary … rate for employees in a non-annualized position, only the retroactive earnings applicable to the vesting period should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… of Medicare buy-in program eligibility are made by the New York City Human Resources Administration and the 57 other … initial audit, we identified $9.6 million in additional premium payments for individuals in the buy-in program whose …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… two recommendations made in our audit report, Overpayments for Services Also Covered by Medicare Part B (Report … Part B, which provides supplementary medical insurance for a broad range of outpatient medical services, physicians’ fees, and medical supplies. For individuals enrolled in both Medicaid and Medicare, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of services for … for transfers and discharges are different and may result in lower payments for transfers. The objective of our initial …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… York’s mental health facilities are not ensuring parents and guardians are properly notified of incidents of abuse and neglect, according to an audit released today by State … patients are at greater risk when their parents and family members are kept in the dark,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesImproper Episodic Payments to Home Health Providers (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our initial audit report, … a wide range of health care services to individuals who are economically disadvantaged and/or have special health … services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be paid for a …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… blood alcohol concentration exceeds a preset level. For the period from January 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 IIDs for offenders under Probation’s supervision. We found that … of the IIDs were installed in the cars of persons cited for alcohol-related motor vehicle violations and that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followLump Sum Payments – Enhanced Reporting
… through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form (RS6221) after a … Applications page for more information. For members of most tiers and plans, a lump sum payment for up to 30 … to NYSLRS Employer Reporting for review. If the payment is pensionable, you will be asked to submit the appropriate …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsPublic Welfare – 2021 Financial Condition Report
… non-cash assistance to eligible single adults, childless couples, persons who have exceeded the 60-month limit on …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareOversight of Sidewalk Sheds
… October 1, 2020. About the Program DOB is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the permitting and oversight of sidewalk sheds (sheds), … In addition, daily inspection reports were not maintained for 51 of the 60 sheds (85 percent). Further, in some …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsVillage of Menands - Justice Court Operations (2019M-185)
… adequately oversee the Court’s financial activities and ensure collections are deposited and remitted timely and intact. Key Findings The Justices did not: Deposit 234 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Accounts Payable Advisory No. 38
… Programs Guidance: Some vendors that do business with the State offer rewards or points for certain purchases that can … such as additional goods, services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs