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East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)

… audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland County. The District … Board of Education. Results of Review Based on our limited procedures, it appears that the Town has made limited …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-f

Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)

… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is …

https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123

Extra-Classroom Activity (2015-MR-5)

… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5

Cost-Saving Ideas: School District Auditing – Internal Auditor

… risks. The internal auditor must report directly to the board. Hiring an internal auditor You must hire an … of the above conditions, you must still annually certify to the Commissioner of Education that you’re exempt from … BOCES does not provide significant and material services to the district a district resident or nonresident Who does …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor

Lakeland Fire District – Travel and Conference Costs (2013M-145)

… travel payments identified in this report and seek reimbursement for any costs that are not actual and necessary …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145

City of Yonkers – Budget Review (B6-15-16)

… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime savings are …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

Selected Aspects of Discretionary Spending

… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan enabled SUNY to accommodate … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies …

https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spending

Anthem Blue Cross – Coordination of Benefits With Medicare

… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for … from January 2020 through June 2023. About the Program The New York State Health Insurance Program (NYSHIP), … and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal …

https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicare

State Agencies Bulletin No. 858

… Purpose To inform agencies how the taxable fringe benefit of the … Licensure Exam Fee Reimbursement (CLEFR) will be applied to employees’ reportable taxable income and withholdings for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008

CUNY Bulletin No. CU-299

… participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion … To pay eligible employees, use the Earn Code HBB and enter the following information into the Time Entry page: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycle

CUNY Bulletin No. CU-279

… participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion … To pay eligible employees, use the Earn Code HBB and enter the following information into the Time Entry page: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycle

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that are based on historical trends and other known factors. Reduce fund …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

CUNY Bulletin No. CU-424

… Allowance Payment. Affected Employees CUNY employees in the following titles: Campus Security Officer Campus Peace … $196.50 Agency Actions Agencies must enter the following on the Time Entry page: Earnings Begin Date: 6/2/11 Earnings … The Earn Code UA6 and the payment amount will be displayed on the payroll register. The Earn Code description (Uniform …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-424-june-2011-city-university-new-york-uniform-allowance

CUNY Bulletin No. CU-442

… Allowance Payment Affected Employees CUNY employees in the following titles: Campus Security Officer Campus Peace … $196.50 Agency Actions Agencies must enter the following on the Time Entry page: Earnings Begin Date: 06/14/12 … The Earn Code UA6 and the payment amount will be displayed on the payroll register. The Earn Code description (Uniform …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-442-june-2012-city-university-new-york-uniform-allowance

City of Yonkers – Budget Review (B18-6-7)

… taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… purchase this service credit to avoid a reduction in their retirement benefit. Mandatory contribution deductions are … will provide a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax … (deficiencies) for your employees: Sign in to Retirement Online . From your Account Homepage, click the …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… or adopted formal financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

State Agencies Bulletin No. 1120

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Update for certain … in annual salary effective after their first check date of 2012 will remain at the same rate for calendar year 2012. … for hourly and per diem employees continues to be 1.3% of the biweekly gross salary, not to exceed $27.09, and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-fee

Limitations – Special 20- and 25-Year Plans

… Your FAE calculation may be limited based on your tier. Earnings above the limit will not be included in your … Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed … 20 percent will not be included in your FAE calculation. Tier 6 If the earnings in any 12-month period in your FAE …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitations

Richland Fire District – Board Oversight (2016M-374)

… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … elected five-member Board of Fire Commissioners, receives on behalf of the Department a tax on the premiums of fire insurance policies written on …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374