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State Comptroller DiNapoli Releases Municipal and School Audits
… audited prior to payment. Although the board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 Principal – Variable Rate Demand Bonds Debt service payment – principal amount on Variable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Access Controls Over Selected Critical Systems
… whether access controls over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent … OCFS is charged with promoting the safety, permanency, and well-being of children, youth, families, and vulnerable populations in New York State. Its …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … Department of Civil Service (Civil Service), provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCentral Office – Controls Over Bank Accounts
… determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank … Other Related Audits/Reports of Interest CUNY Lehman College: Controls Over Bank Accounts (2014-S-69) CUNY SPS: …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Comptroller DiNapoli Releases School Audits
… County) District officials did not maintain appropriate IT asset inventory records or establish adequate IT controls … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsContractors or Consultants – Membership and Enrollment
… or receive service credit for consultant or independent contractor services. To determine if a person you hired is an employee or an independent contractor, you should first determine if an … an individual is an employee rather than an independent contractor. Some of these factors include: The employer …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsUnified Court System Bulletin No. UCS-186
… the discontinuance of deduction code 542 for Amalgamated Term Life Insurance. Affected Employees Unified Court System … the discontinuance of deduction code 542 for Amalgamated Term Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceUnified Court System Bulletin No. UCS-120
To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-120-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-101
… forms or information about eligibility, employees may contact AFLAC, toll-free, at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-98
… forms or information about eligibility, employees may contact AFLAC, toll-free, at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-98-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-90
… the Unified Court System of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplementary … the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-90-change-eligibility-aflac-voluntary-supplementary-insuranceCUNY Bulletin No. CU-285
… To notify CUNY agencies of a new Insurance Deduction Code 378 . Affected Employees Employees in Bargaining Units … process deduction transactions using the Deduction Code 378 . Note: The vendor will submit all transactions for … notifies CUNY agencies of a new Insurance Deduction Code 378 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCUNY Bulletin No. CU-284
… Purpose To notify CUNY agencies of the new Deduction Code 535 . Affected Employees Employees in Bargaining Units … process deduction transactions using the new Deduction Code 535 . Note: The vendor will submit all transactions for … This bulletin notifies CUNY agencies of the new Deduction Code 535 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessTown of Sheldon – Financial Management (2017M-261)
… was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Chappaqua Central School District – Financial Condition (2015M-193)
… The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mTown of Kingsbury – Water Fees (2016M-400)
… approximately $2.9 million. Key Finding Town officials have ensured that the Town properly bills, collects, records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … the related financial transactions as well as links to core SFS documentation on the SFS Coach site at … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsVillage of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims … internal controls over claims processing were adequate to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135