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Galway Central School District - Fund Balance Management (2017M-267)
Galway Central School District Fund Balance Management 2017M267
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial … Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … The purpose of our audit was to evaluate the Fire Companys financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110State Police Bulletin No. SP-41
… Payments are to be processed through the Time Entry Panel as follows: Earnings Begin Date: 05/10/01 Earnings End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeService Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members … 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? Members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 90-32
… -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive (need for upon construction of building for highway department purposes) -- Highway Garage (referendum requirements for construction of) … to a mandatory referendum pursuant to section 1424 of the Highway Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 88-66
… school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city … you ask: May a school district obtain a copyright for computer programs developed by school district employees? … unreported). It must also be noted that, since copyrights are transferable and the United States Government is not …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli: June Tax Receipts Down 17.3% From Last Year
… fiscal uncertainty. All eyes are on Washington. New York and its localities badly need more federal aid if they are to … with shortfalls in personal income, consumption and business taxes. For the combined “measurement period” of May and June, as defined in this year’s enacted budget, State …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearState Agencies Bulletin No. 2130
… Construction Fund 28990]), City University of New York (70***) or State Insurance Fund (00640, 00650) since their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2134
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial … 20, 2010, examined whether Medicaid made overpayments for recipients who were also enrolled in Medicare Part A. … recommendations made in our audit report Medicaid Payments for Medicare Part A Beneficiaries 2009S36 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Overpayments for OutofNetwork Anesthesia Services Provided at InNetwork Ambulatory Surgery Centers Report 2017S35
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryWest Valley Central School District – Financial Management (2013M-178)
… including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, … money in excess of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 … of June 30, 2013. Instead, District officials levied real property taxes and paid debt service with general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s … criminal background checks. The School has a policy entitled "Fingerprint Process" in their … "All school employees must be fingerprinted before they are authorized to work in a school in New York State." We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeNiagara County – County Bridge Maintenance (S9-13-2)
… from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to … responses and/or actions on behalf of the County. Of these flags, 11 lacked sufficient documentation to determine the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of New Berlin – Ambulance Company Loan (2013M-22)
… expended moneys from the Revolving Loan Fund. Because the propriety of the use of these funds is governed by Federal, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22