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Hammondsport Central School District – Multiyear Planning (2024M-54)
… of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance … contributions for each reserve; gains or losses on the sale of investments or detail the total interest earned; …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54SUNY Bulletin No. SU-292
… Deficiency 502 NYS SS/Medicare Deficiency 603 TIAA Before Tax Arrears GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… through November 22, 2024, we determined that: The WTP operators worked three different schedules that incurred … Director did not approve overtime hours prior to the WTP operators working overtime as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Medicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to providers. The audit covered the period October 2022 … To determine whether the Department of Healths eMedNY system …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Pandemic Planning and Care for Vulnerable Populations
… addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care … a lifelong disability that involves functional limitations in the areas of learning, language, and behavior. OPWDD … Intermediate Care Facilities (ICFs), allow clients to live in a community home setting with others and be as independent …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsDiscovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Purpose of Audit The purpose of our audit was to review internal controls over cash disbursements for the … the money from the School’s bank account for disbursement to employees, the respective taxing authorities and its own … reviews them. Key Recommendations Work with the vendor to arrange for payroll checks to clear against the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mOpinion 96-10
… a capital reserve fund established for the acquisition of new equipment into the general fund. General Municipal Law, … a capital reserve fund established for the acquisition of new equipment into the general fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… laboratory, rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must … with the Department and IPRO to review a judgmental sample of 297 hospital stays that were billed by ten … high incidence (32 percent) of overpayments from the sample that was reviewed, there is high risk that Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent when funding and purchasing fire apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered taxpayers’ ability to make …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andState Agencies Bulletin No. 1493
… error, as soon as the error is ascertained. With respect to underpaid FICA tax, an integral part of this … was discovered. (See Treas. Regs. 31.6205-1 (b)(2). With respect to the subsequent deduction of the employee's share … student but later determined that full-time student status ended and should have been paid as an employee. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 2000-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Competitive Bidding … engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the … categories of estimated construction work to be performed in the aggregate for districts in several towns. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17State Police Bulletin No. SP-74
… Equitable Life Insurance Program, is no longer valid for new deductions. Affected Employees Employees who wish to start a new deduction for Deduction Code 308, Equitable Life … a union-sponsored vendor. Agency Actions Do not enter any NEW deductions for Code 308. Note: The only valid entries for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-74-deduction-code-308-equitable-life-insurance-programFederal Support of the State’s Safety Net – Federal Funding and New York
… Federal Support of the States Safety Net …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-support-states-safety-netIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… expanded CMIA regulations were promulgated effective June 24, 2002 which: Allowed the State to increase significantly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsOversight of Registered Apprenticeship Programs (2023-S-33) 180-Day Response
To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s33-response.pdfSodus Center Fire Department – Financial Activities (2016M-424)
… membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution and … are audited, document the approved claims in the meeting minutes and retain adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Unified Court System Bulletin No. UCS-307
… Differential Payment (SLED). Affected Employees: Employees in the following bargaining units who meet the eligibility … annual Security and Law Enforcement Differential payment in the amount of $750. Chapter 164 of the Laws of 2017, as … annual Security and Law Enforcement Differential payment in the amount of $750. In addition, consistent with prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraColumbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353