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Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… complete report - pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Village of Gowanda - Sewer Financial Operations (2019M-199)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated … Determine whether the Board and Village officials properly accounted for and …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199More About This Retirement Plan – En-Con Police Officers Plan
… System.) These benefits are provided by Section 383-b of the New York State Retirement and Social Security Law … publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller of the State of New York, administers these plans. Our main …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planTown of Waterford - Town Clerk Collections (2018M-265)
… Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … the payer, purpose, amount, date of receipt and form of payment. Make deposits of all collections intact, in a timely …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Safety of Seized Dogs
… of dogs to ensure their safety and protect the rights of owners. The audit covered the period January 1, 2015 to … inspections of Officers’ records and equipment to ensure owners of seized dogs are properly notified and seized dogs … of dogs to ensure their safety and protect the rights of owners. The shelters we visited generally provided …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsEn-Con Police Disability – En-Con Police Officers Plan
… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: … On the payroll; On an authorized medical leave of absence (with or without pay); or Receiving Workers’ Compensation or …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityOversight of Direct Placement of Children
… Objective To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of relatives or a suitable … To determine whether the Office of Children and Family Services has effective controls in place …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenLimitations – En-Con Police Officers Plan
… in the FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 … exceed the average of the previous four years by more than 10 percent, the amount in excess of 10 percent is excluded from the computation of your FAS. …
https://www.osc.ny.gov/retirement/publications/1822/limitationsGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mSUNY Bulletin No. SU-224
… for employees who, as of 08/13/15, have: A Payroll Status of Active, Leave With Pay or Leave of Absence; and A … Lv Out) effective 08/13/15. In Pay Period 12L, process a Return from Leave using the Action/Reason Code of Return from … Employees Who Worked Summer Session Agencies must restart tax-sheltered annuities, federated funds, taxable and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-210
… funds, taxable and non-taxable maintenance, and union insurance deductions effective 08/14/14 for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-210-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-240
… A Payroll Status of Active, Leave With Pay or Leave of Absence; and A Pay Basis Code of 21P; and An existing … Basis Code. 21P to CAL Place the employee on a Leave of Absence in Pay Period 11L using the Action/Reason code of … 21P earnings due. If the employee worked in the 2015-2016 school year, the agency must submit a Balance of Contract on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-240-restoration-contract-pay-and-additional-pay-suny-21pControls Over Cash Advance Accounts
… the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. Key Recommendation Reduce the amount of funds held in each advance account to more appropriate levels based on …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … Statements and Supplementary Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement … Top) Schedules of Employer Allocations and Pension Amounts 2025 Employer Allocations and Pension Amounts 2024 Employer …
https://www.osc.ny.gov/retirement/resources/financial-reportsCUNY Bulletin No. CU-554
… of Ratification Bonus Payments Affected Employees Eligible Blue and White Collar employees in the NYS Bargaining Units: … Bargaining Agreement for Classified Staff White Collar and Blue Collar represented by District Council 37, IBT Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-554-cuny-blue-and-white-collar-ratification-bonus-paymentCompliance With the Safe Schools Against Violence in Education Act
… statistics on crime and incidents to the State Education De …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actCUNY Bulletin No. CU-553
… to receive a prorated amount based on the number of hours worked during the 2015-16 academic year. Adjuncts who … calculation of the hourly overtime rate for FLSA overtime hours paid during the fiscal year 7/1/15 – 6/30/16. In … The last date included in the adjustment Earns Code: BOO Hours: Number of hours paid Amount: Amount to be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusSUNY Bulletin No. SU-194
… A Payroll Status of Active, Leave With Pay or Leave of Absence; and A Pay Basis Code of 21P; and An existing … Basis Code. 21P to CAL Place the employee on a Leave of Absence in Pay Period 11L using the Action/Reason code of … 21P earnings due. If the employee worked in the 2012-2013 school year, the agency must submit a Balance of Contract on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-194-restoration-contract-pay-and-additional-pay-suny-21pReport on the State Fiscal Year 2024-25 Executive Budget
After years of disruption caused by the COVID-19 pandemic, New York State finances appear to have stabilized.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2024-25.pdfCorning City School District – Claims Auditing (2023M-105)
Determine whether the Corning City School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/corning-city-school-district-2023M-105.pdf