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Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… did not award the appropriate number of points to volunteers for participation in department responses and … earned as indicated on the reports were disputed by the volunteers. Key Recommendations Review and amend the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary … Department and IPRO to review a judgmental sample of 297 hospital stays that were billed by ten hospitals for patients … the hospital provided acute care on the first day of the admission, the patient actually received less costly ALC for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… State Entities (ASEs), achieved a reduction of their energy consumption by 35 percent as directed by Executive … 111 (E.O. 111 or the Order) and whether the New York State Energy Research and Development Authority (NYSERDA) took … to assist other entities to comply with the statewide energy efficiency target established by the Order. Background …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Nassau County. The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… the Assistant Clerk was arrested on the charges of grand larceny in the third degree and corrupting the government. In … the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not ensure collections were properly … Determine whether Village of North Haven Village officials ensured collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Town of Victory – Justice Court (2013M-66)
… 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is governed by an elected Town Board (Board) consisting of …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… analysis when deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. … Academies of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in … not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsPhoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board … Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Clarence Central School District – Financial Condition (2016M-128)
… Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Opinion 98-2
… commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district … or prohibit such use. You ask whether a fire district may pay for dinner expenses for fire commissioners under the … Whether a fire district may pay for dinner expenses for fire commissioners under certain …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… 11) Members You are not required to contribute toward your retirement. However, you can make voluntary annuity savings … percent. Voluntary contributions are taken after taxes. At retirement, the annuity you receive would be treated as … 3 percent of your reportable earnings toward your retirement benefits until you retire, unless your plan limits …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementCUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans, using Deduction Code 582 CUNY (SS/Medicare … CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … To notify agencies that newly established FICA tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare … NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … To notify agencies that newly established FICA tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… School. For one worker, School officials did not obtain clearance specifically for their School. A School official … School officials believed they did not have to obtain clearance. In addition, the former CEO did not have …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeHughsonville Fire Company – Financial Activities (2014M-201)
… our audit was to evaluate the Board’s oversight over the Company’s financial activities for the period January 1, 2013 … February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Opinion 90-29
… 420.10(7) of the Criminal Procedure Law. A county whose probation department is a designated restitution agency may … unclaimed restitution payments collected by the county probation department prior to November 1, 1984. You ask … restitution payments. Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Riverhead Central School District – Vendor Master File (2017M-139)
… is already included in the master file before creating a new entry and did not periodically review and update existing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Otselic Valley Central School District – Capital Project (2015M-263)
Otselic Valley Central School District Capital Project 2015M263
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263