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Utica City School District – Financial Condition (2013M-341)
… by the end of 2011-12, the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of … the District was able to increase the unexpended surplus funds to $1,127,047 (.8 percent of the ensuing year’s …
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)
… The District reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s … The District’s reserve policy does not define how reserve funds should be used. In addition, we found that District …
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
… estate holdings, established a value for those holdings, and determined the need to either hold or dispose of properties, and whether it has disposed of real property on terms … Frontier Transportation Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCollection of Medicaid Accounts Receivable (Follow-Up)
… to inactive providers, providers who join group practices and providers who are affiliated and share the same federal taxpayer identification number. We … for receivables that eventually became uncollectible and, therefore, were written off. We recommended the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… "shall not be qualified to make application for funds or grants or to receive such funds from any department or agency of the state without …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… services, such as home health care, nursing home care, and durable medical equipment, to people who are chronically … Medicaid pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. … communicated to eMedNY, the Medicaid claims processing and payment system. Key Findings The audit identified $16.4 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansSUNY Bulletin No. SU-208
… of New York - BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter … on 03/31/14, on the payment effective date of 03/27/14 and on the pay period end date of 07/16/14 are eligible to … an April 2014 SUNY M/C Discretionary Salary Increase and must include the increased salary.The roster must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-208-april-2014-state-university-new-york-suny-management-andX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… STATEWIDE EMERGENCY VENDOR All For emergency payments. Non-Employee Travel Payments: Vendor ID number 0400000002 In some … State-paid responsibilities. For example, a current State employee who incurs travel expenses on behalf of the State as … through the Accounts Payable module using the non-employee travel single payment vendor ID number 0400000002. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsPayroll Improvement Project Bulletin No. PIP-007
… information about changes to the Direct Deposit Record and the steps needed to enact these changes, including … using locked queries to track employee compliance, and assisting employees with any questions that may arise … to v 9.2, are paid by direct deposit in all jobs, and whose direct deposit distributions match exactly in each …
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 … during the scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings … in the current flaring system and implement its plan to reduce the amount of biogas flared. … Ithaca Area …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Unified Court System Bulletin No. UCS-78
… Affected Employees Employees in Bargaining Units SK and SD who receive a paycheck or direct deposit advice dated … bargaining units, the value of the Prepaid Legal Benefit and the Earn Codes applied for the 2004 calendar year: Union … Agency Actions Notify affected employees. Payroll Register and Employee's Paycheck/Advice The applicable Earn Code and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-78-prepaid-legal-service-benefit-ucs-employeesPlymouth 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)
… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s overall … Key Findings The Board consistently overestimated revenues and underestimated appropriations in the sewer fund budgets … 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
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 … (7 percent), resulting in the project not being able to repay interfund advances made from the general fund. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Schroon Town Hall …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128CUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform … Earnings End Date: 06/14/01 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentAccounts Payable Advisory No. 44
… In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also … a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with … method as the default location in their vendor record and (iii) vendors are enrolled in ePayments . Please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsVillage of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately paid employees’ … work by $902. Departments submit employee timesheets prior to the end of pay periods. The Village under-budgeted for … by 43 percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2015-16 is structurally imbalanced, accounts receivables and reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District officials did not develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360