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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
… of user accounts. This included 35 active user accounts on four systems containing confidential information for … an accurate inventory of systems, or classify the data on those systems, as required by NYS IT policy and standards. …
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
… lose important data and suffer a serious interruption to operations, such as not being able to process paychecks, vendor payments, student grades or … (Erie County) The board and district officials need to improve their budgeting practices and transparency. The …
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
… To notify agencies of the discontinuance of deduction code 542 for Amalgamated Term Life Insurance. Affected … Employees Association, Inc (SCCEA) and have deduction code 542 Effective Date(s) Administration checks dated … At the request of SCCEA, OSC will end date deduction code 542 for employees with this deduction. Agency Actions …
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
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC … To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC …
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
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC … To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC …
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
… 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT …
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-illnessChappaqua Central School District – Financial Condition (2015M-193)
… adequately monitored the District’s financial condition and maintained fiscal stability. Key Recommendation Continue to monitor the District’s financial condition and maintain fiscal stability. …
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)
… Neck Union Free School District (District) could achieve cost-savings by offering a health insurance buyout incentive … Key Findings District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance … 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)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water …
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 … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a … Village of Voorheesville Claims Processing 2014M135 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148