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Corning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Course Offerings (Follow-Up)
… of financial aid or monitoring their graduation rates; and did not formally survey students to consider their feedback … schedules. In addition, students reported that advisors did not provide beneficial academic guidance, which caused …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Agencies Bulletin No. 2100
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest … “cash manage” their own grant awards will be responsible for supplying information needed for such calculations. Guide to Financial Operations REV. … For most federal programs subject to CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… SFS if there is heavy system processing occurring and/or a peak number of users accessing the SFS at any given time. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingImplications for the Future – 2021 Financial Condition Report
… fully. During March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only … pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … services and other essential programs. In recent years, for example, new federal funding has helped to extend health …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. … by eligible Bargaining Units as determined by the Office of Employee Relations (OER) are affected. Background The … The purpose of this bulletin is to notify agencies of the new NYSRide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingDiNapoli: New Yorkers’ Debt on the Rise
… average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers trail the national average debt … DiNapoli. “Households across the nation have record levels of debt, after a temporary decline at the onset of the … average household debt in New York climbed to a new high of $53830 at the end of 2021 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationBriarcliff Manor Union Free School District - Procurement (2020M-173)
… and services. However, they did not periodically seek competition for professional services. We tested 14 vendors … and services. While District officials initially sought competition for all professional service providers we reviewed, they did not seek competition for three out of the six professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173City of Johnstown – Financial Management (2020M-134)
… (City) officials maintained accurate and complete financial information to adequately manage operations. Key … City officials did not maintain accurate and complete financial information to adequately manage operations. The … records. The Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Note that in December 2010, the GASB issued Statement 62, Codification of Accounting and Financial … Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement incorporates into the GASB’s authoritative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… for any project that is funded with Federal funds. This concept also supports concepts such as state matched Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care providers for Medicaid claims … health program for the elderly and disabled. It consists of several parts. Medicare Part B helps pay for medical care … is the secondary payer. Usually, Medicare pays 80 percent of the charges for approved Part B services, and Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bNew York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Archived Publications
… Municipalities: Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Carmel - Procurement (2019M-179)
… totaling $870,909 without competitive methods. The Town did not obtain the required number of quotes for 34 purchases …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179State Agencies Bulletin No. 1808
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2019 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167