Search
V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… associated with its agency. Department is required on all operating statement transactions. It is considered a … to agencies/entities to keep the values unique across the State. Each agency/entity has been assigned three unique … and is organized in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), … of the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Suspicious and Fraudulent Medicaid … unusual. Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at … was issued on April 4, 2013, identified about $2.3 million in highly suspicious and possibly fraudulent Medicaid claims …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followOpinion 95-17
… (see Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv denied 76 NY2d 701, 558 NYS2d 891; see also Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Beaver River Central School District – Payroll (2016M-247)
… 1, 2014 through February 29, 2016. Background The Beaver River Central School District is located in the Towns of … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement … Central School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany … which is governed by an elected nine-member Board of Education, operates seven schools with approximately 5,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District excluded …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9CUNY Bulletin No. CU-665
… Affected Employees Employees represented by IBEW Local 3 in Bargaining Unit T4 are affected. Effective Date(s) … January 2, 2020 OSC Actions OSC will identify employees in Bargaining Unit T4 with Dues (Code 486) and automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Brewster Central School District - Professional Services (2019M-235)
… Audit Objective To determine whether the District procured professional services in accordance with Board policies and … Finding District officials did not seek competition for professional services from three of the 10 professional service providers reviewed. These providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235CUNY Bulletin No. CU-833
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseCUNY Bulletin No. CU-807
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-807-district-council-37-dc37-local-2054-dues-increaseUpstate Medical University's Billing Practices
… are adequate to ensure that insurance carriers are billed timely and that services being provided meet carrier’s … are adequate to ensure that insurance carriers are billed timely and that services …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … moved to Medicaid fee-for-service (FFS) because the cost of the managed care premiums generally exceeds the cost of … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andOpinion 2007-8
… BOARD -- Powers and Duties (audit of fire company) TOWN LAW § 184; GENERAL MUNICIPAL LAW §§ 204-a, 209-z: A town may not unilaterally impose an … of certain fire companies pursuant to General Municipal Law §204-a, a town board may require, as a condition on the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Opinion 93-28
… (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway Assistance … superintendent pursuant to section 284 of the Highway Law. You ask whether moneys received pursuant to section 10-c of the Highway Law are subject to the agreement between the town board and …
https://www.osc.ny.gov/legal-opinions/opinion-93-28CUNY Bulletin No. CU-767
… for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective … the NYSNA, OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCUNY Bulletin No. CU-732
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-701
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-789
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 11, 2024. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-789-new-york-state-nurses-association-nysna-dues-increase