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Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Findings The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six … for revenues, expenditures and fund balance use based on historical trends and other identified analysis. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… are secured each night. Review fuel transaction activity on a monthly basis to identify unusual transactions. Maintain … Provide fuel transaction reports to all department heads on a monthly basis so they can review fuel transaction …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Adoption Subsidy Program (Follow-Up)
… Background Our initial audit report, which was issued on August 18, 2010, examined whether adoption subsidy … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… plans or develop and adopt a written policy related to fund balance and reserves. For example, the Board and … a capital building reserve totaling $16,424 and planned to construct a multimillion-dollar fire station but did not … plans, officials did not determine, among other things, how the construction and replacements would be funded long …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCUNY Bulletin No. CU-631
… Purpose To provide instructions for processing payroll deductions for … An online enrollment process for Deduction Code 897 is available through CUNY until December 15, 2018. Employees … the same payroll record. When an employee transfers, it is necessary to obtain a new authorization card only if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignCUNY Bulletin No. CU-666
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … 897 are encouraged to initiate the deduction using the online enrollment process ( https://www.cunytuesday.org ). Agencies will not need to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignCUNY Bulletin No. CU-558
… Code 897 , CUNY Charitable Campaign, into PayServ on the General Deduction Data (Agency) page, using the … biweekly paycheck. The Payroll Deduction amount requested on the authorization card is the amount to be deducted from … for 2017, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignAudit Response Timeframe
… Signed into law on November 20, 2019 as Chapter 507 of the Laws of 2019 – A.7794 (Titus) / S.5448 (Skoufis) – Relates to the timeframe for the implementation of recommendations included within final reports for …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0New York Retirement Systems Appropriation
… (Weinstein)/S.8871 (Young) – Makes an appropriation for payment of services and expenses related to the … Systems. Memo Bill Text Status … Makes an appropriation for payment of services and expenses related to the …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationSelected Safety and Security Equipment at Subway Stations
… CCTV surveillance cameras, 1,746 monitors, 332 digital video recorders, five video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, except for equipment still under …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Security Self-Assessment – Information Technology Governance
… follow-up questions that will elicit information helpful for evaluating the answers. For example, one of the questions is, “Were all computer … ago, the governing board may want to consider arranging for additional training or a refresher in the near future. …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentCUNY Bulletin No. CU-703
… arrears. Affected Employees CUNY employees enrolled in NYCTRS, Plan Type 7S, who owe NYCTRS arrears are affected. … with the same NYCTRS deduction code exists, select the + sign to add a new row in the Deduction Details page, insert a … existing row for the NYCTRS deduction code, select the + sign to add a new row in the Create General Deduction page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for … in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. 1. The … Findings The by-laws provide limited guidance pertaining to issuing receipts. For example, although the by-laws …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… convicted of DWI are monitored by either the Queens District Attorney’s Office or Probation. An Ignition … violators were not made to the appropriate courts and District Attorneys as required. Key Finding We found that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our audit report, … issued on July 24, 2012, examined whether the Department of Health (Department) ensured local social service districts …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-social