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State Agencies Bulletin No. 2191
… Accident Insurance, Specified Disease Insurance and Hospital Indemnity Coverage. Affected Employees: Employees … Insurance PEF, 514 Specified Disease Ins PEF and 515 Hospital Indemnity Cvrg PEF per input files submitted by the … Sunlife Accident Insurance Specified Disease Insurance and Hospital Indemnity Coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefOperational Advisory No. 33
… any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget account … be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. … IV.4.B Department Operations – Non-Personal Service – Supplies and Materials …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) … wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually … the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollHadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103REACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for supported and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… during our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been … about the intent of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… 2013. Background The Claryville Volunteer Fire Company is a volunteer organization and is associated with the … Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Town of Niagara – Justice Court (2015M-218)
Town of Niagara Justice Court 2015M218
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… Key Findings Collections were not deposited within 72 hours as required. Court personnel were unaware of the bail … Recommendations Ensure that deposits are made within 72 hours, as required by law. Perform monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Ossining Union Free School District – Financial Management (2017M-176)
… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … appropriations that exceeded actual expenditures by a total of $23.7 million during fiscal years 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Hartford Central School District – Cafeteria Collections (2018M-10)
… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through November … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of … Elmwood Village Charter School Building Acquisition 2017M237 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Clinton Central School District – Payroll (2017M-252)
… School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Cortland Enlarged City School District – Fund Balance (2017M-65)
… The Cortland Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. … $2.4 million (63 percent), leaving fund balance at a very low level. Key Recommendation Establish budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65