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Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the … up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, after … Local sales tax collections in New York state increased by 38 in August …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… DiNapoli. Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … said. “As local officials start preparing their budgets for next year, they must set realistic expectations for sales … of 1.2%. 40 of 57 counties experienced year-over-year increases. These monthly sales tax collections are from the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialFiling Requirements – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in the future. If You Have …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Ordinary Death Benefit – New Career Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDiNapoli & NYC Make it Easier to Save for College
… Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college savings accounts available to everyone, New York State Comptroller Thomas P. DiNapoli … Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOther Bulletin No. 10
… increase. If the employee’s Job Data information does not match the information on Position Data, a row will not be … has both equated grade and NTE Position and job do not match If an employee appears on this report but is due an … has both equated grade and NTE Position and job do not match NHRP704 Mass Salary Increase Report This report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-10-april-1-2010-salary-increase-suny-construction-fundState Agencies Bulletin No. 1949
… of Agreement (MOA) signed 09/30/2021 between the State of New York, the Office of Children and Family Services (OCFS), … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin after 12:00 am … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainSecurity Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… cash receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … student treasurers include, collect and remit sales tax on applicable sales; and ensure that central treasurers file …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts