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Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… statutory limits. Amend the current reserve fund policy or develop a formal plan to define how reserves will be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Real Estate Portfolio
… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for … and determined the need to either hold or dispose of properties, and whether it has disposed of real property on … define the specific steps for setting lease and license rates for using Authority property. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCollection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four … through February 18, 2010, we found the Department needed to act more effectively to collect about $37 million of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § 8-1.4(s) requires that a charitable … certifying compliance with "all applicable registration and filing requirements”. When submitting contracts with … for the applicable charitable organization. Process and Document Preparation: When an agency submits to OSC a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… million active and retired State, local government, and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… to prevent FFS payments for MLTC covered services. Work with Local Districts and develop a process to identify and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrows2018 Annual Audit
… claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditSole Custody Reporting
… Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or [email protected] . In addition, agencies … To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once an account has been … regarding Sole Custody Reporting, contact OSC BFR at (518) 474-3277 or [email protected] … Sole Custody Reporting …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingPayroll Improvement Project Bulletin No. PIP-007
… Purpose The purpose of this bulletin is to provide agencies with information … to PeopleSoft version 9.2 with an expected Go Live date of March 15, 2021. In PayServ v 9.2, the Employee Record … the most recent effective dated election at the time of conversion will be the election carried forward to PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsIthaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved … energy cost savings through the production and use of biogas for the period January 1, 2013 through December 31, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… District is a district corporation of the State, distinct and separate from the Town of Plymouth, located in Chenango … $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review … bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Humphrey Fire District – Financial Controls (2014M-37)
… an annual financial report with OSC since 2008. The Board does not audit the financial records annually. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Town of Schroon - Town Hall Expansion Project (2018M-128)
… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project … able to repay interfund advances made from the general fund. Key Recommendations Prepare and approve an itemized … balance of outstanding interfund advances from the general fund that cannot be repaid are written off. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128CUNY Bulletin No. CU-117
… Safety Sergeants Campus Security Assistants Effective Date Check of 6/28/01 Background Eligibility criteria and amounts … Date: 06/14/01 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The earn code … payment amount will be displayed on the employee's check stub or direct deposit advice. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentAccounts Payable Advisory No. 44
… confirm whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with an ACH payment method as the default location in their … manner and the State will reduce its costs associated with printing and mailing checks. … Contracts Requiring …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments