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Access Controls Over Student Information Systems (2014-MR-1)
… Systems for the period July 1, 2011 through April 30, 2013. Background School districts use software …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Anthem 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 … Medicare-related information. Additionally, weaknesses in Anthem’s and Civil Service’s reconciliation of member … for recovery. Key Recommendations Review the $5,259,416 in claims identified in this report as improperly paid and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… the CTS contract to determine if this contract meets its form, function, and utility needs and provides toll-free …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the … Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mWithdrawing Your Contributions and/or Your Membership – State Police Plan
… than 15 days after you leave public employment. Sign in to your Retirement Online account , go to the ‘My Account … from PFRS. Any mandatory contributions you made must stay in your account. If you qualify for a retirement benefit and … is up to you to apply for your retirement benefit. Members in non-contributory plans who are eligible to make voluntary …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipCredit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… credit for your previous public employment or military service. It is very important that you claim all the service … before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or military service. It is very … service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … fee schedule, who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in … 340 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationGarrison Union Free School District – Information Technology (2023M-127)
… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed by an … Key Recommendations Adopt and implement a comprehensive policy for establishing and using reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Stratford – Supervisor’s Records (2013M-11)
… for the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11State Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required … not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … of your organization. OSC will be pleased to assist you with any questions you have regarding the information …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion