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Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… program – legality, safety, liquidity and yield – when investing available funds. BOCES officials generally agreed …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentAccounts Payable Advisory No. 70
… the Appropriate Handling Code Guidance : New York State entered into a contract with Key Bank to print and mail checks paid from the State’s general checking account (“A” Warrant checks) if the … continue to select the “Special Handling” handling code on their vouchers for overnight courier delivery. When …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventCapital – 2021 Financial Condition Report
… program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s … for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as “dual-eligible.” … deductibles and coinsurance) on behalf of dual-eligibles. In December 2009, the Department of Health (Department) … the accuracy of Medicaid payments for dual-eligibles. In certain instances, providers may still submit these claims …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in … that contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Sodus Central School District – Financial Management (2016M-392)
… detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and … result in the appropriation of fund balance and reserve funds that will not be used. Adopt an adequate reserve plan … for the long-term accumulation and use of reserve funds. Develop a comprehensive multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
Silver Creek Central School District Financial Condition 2015M321
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingGeneral Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s … The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced … not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Member Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. NYSLRS pensions … you will receive a monthly pension payment for the rest of your life. Your pension will be calculated using a preset formula based on your earnings and years of service—it will not be based on the individual …
https://www.osc.ny.gov/retirement/members/member-contributionsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Port Jervis City School District – Financial Condition (2016M-319)
… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Webster Central School District - Financial Condition (2018M-109)
… budgets as a financing source. However, $22 million (80 percent) was not used to fund operations. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… The Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The … operates five schools with approximately 2,440 students, is governed by an elected seven-member Board of Education. … were available prior to approving leave requests. There is no supervisory review to ensure that leave time earned and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Assess whether Town of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Assess whether Town of Trenton Town officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28State Agencies Bulletin No. 943
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing transactions not processed automatically. Affected Employees Employees … (Administration) Background Pursuant to Chapter 688 of the Laws of 2007 and a GOER memorandum dated 11/16/09, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing … To inform agencies of OSCs automatic processing and to provide instructions to agencies for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-security