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Town of Minerva – Payroll and Cash Receipts (2015M-342)
… to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, … Because the Board has not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s collections and disbursements processes for the period January 1, 2014 … September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… tax levy and for the period January 1, 2014 through June 30, 2017. Background The Town of Hempstead Industrial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyNew York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107State Agencies Bulletin No. 1877
… in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount … a combined maximum total contribution of $39,000.00 for calendar year 2021. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021State Agencies Bulletin No. 1881
… York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, … Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index on December 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsCorinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for the period January … production. Inaccurate master meters and customer meters have contributed to the unaccounted-for water. The Town is … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Livonia Central School District – Software Management (2016M-293)
… Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice in Ontario County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Some NY Schools Not Reporting Bullying or Harassment
… incidents or failed to report them at all, including one case in which a school failed to report cyberbullying … Some incident reports were so short on important details — one report only referred to “name calling,” for example — … DASA bias categories such as race, ethnicity, weight or sex. DiNapoli recommended that SED take steps to assess …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentPayroll Improvement Project Bulletin No. PIP-007
… Purpose The purpose of this bulletin is to provide agencies with information about changes to the … an employee’s Direct Deposit record. Every employee will have only one Direct Deposit record upon conversion to v 9.2. … forms with identical distributions for each job if they do not want an existing job’s direct deposit distribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsDiNapoli: Fiscal Stress Down Slightly in Villages
… stress,” and 11 as “susceptible to fiscal stress.” Last year, a total of 22 villages were listed in fiscal stress. … long-term budgeting. By putting together sensible multi-year financial plans, the vast majority of our villages can … evaluated 538 villages, which predominantly have a fiscal year ending on May 31. Using financial indicators that …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesMedicaid Program – Overpayments for Medicare Part C Claims
… Objective To determine whether Medicaid made improper payments on … copayments, and coinsurance, as follows. Medicaid pays 100% of the deductibles. Medicaid pays 100% of the copayments … When Plans deny a claim or pay a different amount than what a provider billed (e.g., after netting out cost-sharing …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsMedicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers. … and service networks contracting with MCOs operating in New York. On a quarterly basis, MCOs are required to submit their …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Stafford - Procurement (2018M-134)
… Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to competitive bidding and … 1 New York State General Municipal Law, Section 103 … Town of Stafford Procurement 2018M134 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate oversight of the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Indian Lake Central School District – Claims Auditing (2016M-15)
… function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by each member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Le Roy Central School District – Payroll (2016M-412)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.2 million. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412