Search
Limitations – Police and Fire Plan
… calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings …
https://www.osc.ny.gov/retirement/publications/1512/limitationsIntroduction to IT Governance – Information Technology Governance
… against local governments and schools. Although no single practice or policy on its own can adequately safeguard … Although no single practice or policy on its own can adequately safeguard …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… at least $10,000 more by using the school district’s Amazon account and credit cards to purchase items for her …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 2161
… who require a new Form W-4, Employee’s Withholding Certificate. Affected Employees: Employees who are: Newly … The IRS released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax … Bulletin No. 1800.1 2020 Form W-4, Employee’s Withholding Certificate and PayServ Federal Tax Page dated February 4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Background ACDS, a not-for-profit organization located in Plainview, New York, is an SED-approved provider of … programs to 213 children from school districts located in Nassau, Queens, and Suffolk counties. The counties pay … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Background HLVS, a not-for-profit organization located in Seaford, New York, is an SED-approved provider of … programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Hear 2 Learn is a privately owned institution located in Syracuse, New York that provides preschool special … with learning disabilities from 15 school districts in two counties in central New York. Hear 2 Learn is reimbursed for SEIT …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … and formal approvals that are necessary to be accountable for such costs. Key Findings We reviewed 156 payments … Included in the expenditures we questioned were payments for personal travel, out-of-state and conferences in another …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3College at Buffalo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … a result of our analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses … records prior to July 1, 2008. The travel expenses for the one College employee selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… services while maximizing the return on investment for the taxpayers. To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… (Department) in an effort to more accurately pay providers for services rendered. Accordingly, APG claims are reimbursed … $1,083,836 in actual and potential APG claim overpayments for unit-based procedures, including rehabilitation services. … Of this amount, payments totaling $614,260 were made for the same medical procedure billed multiple times on the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of both contracts and other purchases, including those for IT services provided by consultants and contract staff. … to ITS’ policies, program managers are responsible for monitoring project deliverables and timelines, and then … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts we reviewed, ITS provided adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated Bridge and … Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the Department is required to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight … of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller … help ensure a safe and efficient transportation system for the traveling public and protect the integrity and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… enrolled in Medicare, the federal health insurance program for people age 65 and older and people under 65 who have … plans) tailored to the specific needs of beneficiaries. For individuals enrolled in Medicaid and Medicare, providers bill Medicaid for the enrollee’s Part C cost-sharing liabilities …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years ending June 30, 2013, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342