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Geneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to … reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and … unnecessary. Key Recommendations The Board should adopt a reserve policy. Appropriately budget to fund reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51City of White Plains – Claims Auditing (2016M-367)
… of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … are thoroughly audited before payment, as required by the City’s charter. …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire … financial activities. Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOversight of Campus Foundations
… Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, Inc. (UBF), controlled $1.1 billion, more … two individuals who were working for the University at Buffalo but were compensated by UBF – and not the University at Buffalo – while also receiving a State pension. UBF paid …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from … To determine whether Orthopedic Associates of Long Island LLP waived Empire Plan members outofpocket …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandAdministration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 … contracts with not-for-profit providers for a range of health and social services, including supportive housing. … We audited the New York City Department of Health and Mental Hygienes DOHMH administration of a contract …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 2004-8
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; … fund for direct cash reimbursements by the village for health care benefits of its officers and employees. This is …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Course Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsCUNY Bulletin No. CU-690
… Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, 118XX … their Form W-2 (Wage and Tax Statement) wages (Federal, State, and Local, if applicable) grossed up (increased) for … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesHuman Resource Practices
… paid $1,374,670, 20 (amounting to nearly $940,000 in payroll costs) were deemed not useful, of poor quality, or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for … care providers. The improper payments occurred because of control weaknesses in the MCOs’ claims processing systems. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorUtilization of the Arch Street Yard and Shop Facility
… Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide inspections, … as an acceptance and inspection facility for its new M-7 electric rail cars, which Bombardier began delivering in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityTier 2, 3, 5 and 6 Death Benefits – Career Plan
… between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be … of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will … would receive a benefit equal to two years of your salary; and if you die after three or more years of service, your …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsCUNY Bulletin No. CU-341
… create the following data: Bargaining Unit - CE (Cont Ed) Union Code for Bargaining Unit CE will be AJC. Union Control Code will be PSC. Benefit Program CET (Cont Ed) will include Deduction Code 443 (Dependent Care CUNY) Union Deduction Codes 467 - Dues and 468 - Agency Shop, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitOpinion 92-45
… of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons … .). In addition, the board of fire commissioners of a fire district which has a squad composed mainly of volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is … an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58SUNY Bulletin No. SU-271
… management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are … selected by the campus president Background Chapter 263 of Laws of 2018 provides for a one-time $600 Lump Sum payment for MC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andSchuyler County – Treasurer’s Office (2014M-186)
… 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases State Audits and Examinations
… security controls over the protection of cardholder data at the authority. They identified several matters that … security controls over the protection of cardholder data at the authority …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinations