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Rockland County Community College - Employee Benefits (2020M-5)
… overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid … the correct amounts. Perform the buyout calculations in order to verify the accuracy of the County calculation. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationIX.12.G Check Clearance Patterns – IX. Federal Grants
… pattern reflects how those checks clear the bank account in the days following the date the checks are mailed. Under … Government for the time that federal funds are held in state bank accounts. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsMount Pleasant Central School District – Financial Condition (2015M-82)
… The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… purchased goods and services and disposed of assets in accordance with policies and statutory requirements. Key Recommendations There were no recommendations in this report. … Eastern Suffolk Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Fire Island Union Free School District – Leave Accruals (2015M-289)
… The purpose of our audit was to determine if leave accrual records were accurately recorded for the period July 1, 2014 … Key Finding District officials maintained accurate records of the accrual and use of employee leave time. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Hicksville Union Free School District – Purchasing (2016M-34)
… The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Albany City School District – Payroll (2017M-97)
… Background The Albany City School District is located in the City of Albany in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Overview – Governmental Accounting Standards Board
… or alter how public pensions are funded or how employer contribution rates are calculated. Rev. 8/24 … Governmental Accounting …
https://www.osc.ny.gov/retirement/employers/gasb/overviewAccounts Payable Advisory No. 35
… approval. … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal government purchases … fee for administering the vaccines. For children enrolled in Medicaid, the Medicaid program pays the vaccine … vaccines. Formally advise providers to report accurate claim information when billing Medicaid for administered VFC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCost-Saving Ideas: School District Auditing – Internal Auditor
… a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk … than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than 1,500 … vendor (see Avoiding conflict of interest) The district's claim auditor The district’s deputy claims auditor The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorUtilization of the Arch Street Yard and Shop Facility
… MTA’s mammoth ESA project, it constructed the new Facility in Long Island City, adjacent to the No. 7 line Hunters Point … into Grand Central Terminal. The Facility was completed in December 2004 at a cost of $81.4 million. Funding for the … M-7 electric rail cars, which Bombardier began delivering in 2002. According to a staff summary dated May 3, 2002, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. The Academy Charter School – Credit Card … that work completed was within the scope of the project. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsOpinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Contract Advisory No. 31
… number SFS users will create a contract transaction in the SFS using the contract identification number based on … authorized agreement SFS users will create a transaction in the SFS using an “OC” prefix to identify the transaction … The Expire Date should be the last day of the fiscal year in which the purchase will be made unless the purchase …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsOpinion 91-58
… not conduct an advisory referendum on the question whether to grant site plan approval and whether a proposed facility … conduct an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to consistency with the local waterfront revitalization …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Selected Aspects of Discretionary Spending
… Purpose To determine whether the State University Construction Fund’s discretionary spending complied with its … and properly approved. Our audit period was April 1, 2010 to December 31, 2012. Background The State University …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAnthem Blue Cross – Coordination of Benefits With Medicare
… and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal … which pays primary typically pays the majority of the claim, it is important to ensure that the proper coordination … Medicare-related information. Additionally, weaknesses in Anthem’s and Civil Service’s reconciliation of member …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareOpinion 2004-8
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … care benefits of its officers and employees. This is in response to your inquiry concerning a village that … and their families through insurance coverage and, in addition thereto, reimburses employees for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8