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State Agencies Bulletin No. 2017
… fiscal year until the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to … the Treasury until the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to … bank as soon as the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksMidway Fire Department – Disbursements (2026M-11)
… Did the Midway Fire Department Department Board of Directors Board ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Opinion 91-22
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate … corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate … corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Comptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or objective and, therefore, … Indirect costs are costs for activities that benefit more than one program or objective and therefore …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Agencies Bulletin No. 2135
… inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services … (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty … Code HZ4). Effective Dates The increases to Hazard Duty Pay were effective as follows: Pay Cycle/PP Type Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education … To determine whether the costs submitted by Story Place Preschool Inc Story Place on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manual2013 Year End Report
… and medical providers from the Workers’ Compensation Board’s (Board) sole custody funds during the period January 1, … York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board administered … processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are subject to various …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Personal Service Contracts
… two selected Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately … economic opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO … of these requirements for both the BDO and Adrienne Driben personal service contracts. We also found that ESDC officials …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … to spending for the Metropolitan Transportation Authority. Housing, up by $252.9 million (78.5 percent). This category’s … but also facilities for education government health housing environmental conservation and recreation …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules … To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, as the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: … processed within the Statewide Financial System (SFS). In certain circumstances, BSE will also produce and send 1099 … establish a plan for transmitting this information to BSE in a secure manner. Agencies should transmit this information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, … provision prohibiting cash advances. The School has a debit card policy, which provides appropriate guidance … advances. Give strong consideration to ending the use of debit cards. If using debit cards is to continue, impose …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools … collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… 1, 2012 to August 1, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners … oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and parks … policy. Key Recommendations Ensure that sludge treatment services provided to customers are billed correctly. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a City Charter, general laws of the State …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andKing Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215