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Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component school districts with … 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member Board of Education elected by …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268

Arkport Central School District – Payroll (2016M-338)

… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Walton Central School District – Financial Condition (2014M-118)

… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

… Purpose of Audit The purpose of our audit was to examine the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233

Rensselaer City School District – Medicaid Reimbursements (2024M-42)

… (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District … submit claims for all Medicaid-eligible services provided to Medicaid-eligible students and did not correct and … claims. The District also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. As a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42

Village of Sagaponack – Claims Processing (2017M-124)

… February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… (District) officials established adequate controls for managing business office network user accounts to help … loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … officials. Key Recommendation Establish written procedures for granting, verifying, changing and disabling business …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

South Farmingdale Water District – Information Technology (2014M-153)

… Purpose of Audit The purpose of our audit was to determine if adequate policies were … South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

Greenlawn Water District – Accounting Records (2015M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting records … The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves … Expenditures for 2014 totaled approximately $5.3 million. Key Findings The Business Manager did not …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

Orchard Park Public Library – Audit of Claims (2016M-191)

… Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March … 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

Restrictions – State Police Plan

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are … from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions

Restrictions – Special 20- and 25-Year Plans

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings … from more than two participating employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can …

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

Town of Colonie –Justice Court Operations (2014M-114)

… collected approximately $2.5 million in fines, fees and surcharges in 2013. Key Finding The Justices implemented …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114

Town of Jefferson – Selected Financial Operations (2014M-332)

… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The Board and Supervisor did not ensure that all disbursements were for Town purposes and that all water …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Village of Canajoharie – Procurement (2015M-36)

… competitive bid laws are adhered to when purchasing goods or entering public works contracts in excess of the threshold established by policy or GML. Ensure that Village officials and employees comply …

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

SUNY Bulletin No. SU-311

… for processing the July 2020 SUNY M/C Discretionary Salary Increase. Affected Employees Employees designated Management … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-suny

Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance

… The Department administers the State’s Medicaid program. For the State fiscal year ended March 31, 2017, New York’s … pays managed care organizations (MCOs) a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange for the provision of services their members require. As of …

https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-party