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CUNY Bulletin No. CU-441
… Qualified parking is parking provided to employees on or near the business work premises, or parking on or near a location from which employees commute to work by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate … review and approve all transfers. File the required AUDs on a timely basis. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal year totaled approximately $165,824 and $312,972, … The general fund currently had a positive fund balance of $33,550 as of December 31, 2012. However, because the general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Human Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently applied policies and … across four colleges, a research enterprise, and a network of patient care facilities. HR develops local human … To determine if State University of New York SUNY Upstate Medical University has developed and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesAnthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare … To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareVI.I Overview – VI. Budgets
… agencies, agencies will establish a Federal Grant in SFS via the Project and Federal Grant Request guides based … agency, which must be attached to the customer contract in SFS. See Chapter IX, Section 3 - Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies and Chapter XIX, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewVillage of Albion – Water and Sewer Rents (2013M-108)
… of our audit was to examine internal controls over the billing and collection of water and sewer rents for the … did not establish adequate internal controls over the billing, collection and accounting for water and sewer rents. … Key Recommendations Segregate the water and sewer billing, collection, recording, depositing and adjusting …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108State Comptroller DiNapoli Releases Municipal Audits
… completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington … inmate telephone charges from the commissary account. Rutland Fire District – Board Oversight (Jefferson County) … office completed audits of Columbia County Orleans County Rutland Fire District Village of Walden and Washington County …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process … Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires competition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s … general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District officials … to fund operations as planned. The District's fund balance has remained excessive. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company … Ensure that the Company Treasurer’s financial records are audited annually. Review and approve bills prior to payment and ensure that each bill has appropriate supporting documentation. Maintain detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … Central School District is located in Allegany County and is governed by an elected seven-member Board of … operates one school with approximately 600 students and 130 employees. The District’s budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the New York State and Local Retirement System, may use in the calculation of benefits. It affects members who first … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including … calculation of benefits. It affects members who first join on or after April 1, 1996, and currently excludes earnings … 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including … calculation of benefits. It affects members who first join on or after April 1, 1996 and currently excludes earnings … 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationXV.1 Overview – XV. End of Year
… provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year … Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… to providers who reported claims with a PR 45 cost-sharing amount. The audit covered the period from December 2020 … the reason for any adjustments made to the claim amount. Claim Adjustment Reason Codes (CARCs) and group codes … to providers who reported claims with a PR 45 costsharing amount …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claims