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School District Bus Safety (2018-MS-4)
… that all pretrip bus safety inspections were completed and reviewed. Districts had no formal mechanism for documenting and following up on complaints. Key Recommendations Annually … overseeing the districts’ own transportation departments and contracted vendors’ activities and their compliance with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… [read complete report - pdf] Audit Objective Determine if the Board and School officials … Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mState Agencies Bulletin No. 1978
… (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 plan participants. … update PayServ to reflect the Maximum Salary Limit for calendar year 2022. PayServ will automatically stop ORP and … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedWaterloo Central School District - Financial Condition Management (2019M-137)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with … overfunded or unnecessary. Key Recommendations The Board and District officials should: Provide transparency by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Medina Central School District - Capital Projects (2019M-163)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their management of the Project. We found: District officials did not always obtain competitive pricing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Determining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution … the part of a member’s pension that was earned during the marriage. The Majauskas Formula The first step in the … percentage of the member’s pension was earned during the marriage (marital share) by dividing years of service credit …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareOpinion 97-14
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: … tax moneys to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a … case in the department's meeting room, and to pay for furniture for the department's recreation room. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Medicaid Claims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7-response.pdfTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfClaims Processing Activity October 1, 2021 Through March 31, 2022 (2021-S-28)
To determine whether the Department of Health’s (Department’s) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s28.pdfClaims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54-response.pdfClaims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7)
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7.pdfCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfQuaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfClaims Processing Activity October 1, 2019 Through March 31, 2020 (2019-S-53) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s53-response.pdfClaims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12-response.pdfCompliance With Executive Order 95 (Open Data) 2020-S-36
To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services under EO 95.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36.pdf