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Cohoes City School District – Medicaid Reimbursements (2022M-107)
… totaling $12,603. The District lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key Recommendations The Director of Special … every billing cycle to identify issues needing correction and follow up with providers to resolve issues and re-submit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Middleburgh Central School District – Financial Condition (2013M-206)
… Central School District is located in Schoharie and the Albany Counties. The District is governed by the … $20.2 million. Key Findings Although the Board and District management believed they were effectively … come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates … inaccurately reported one reserve totaling $330,000 and overfunded two reserves totaling approximately $297,000. … of funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Berkshire – Justice Court Operations (2016M-425)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which … beginning of our scope period through December 31, 2015 and a newly appointed Justice took office January 1, 2016. … Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… School District’s (District) Board of Education (Board) and District officials ensured that the required approvals … project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change … for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not … costs. As a result, labor costs were not equitable, and Chemung could have incurred approximately $23,000 in …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… to support attendance for the training was not maintained and we were unable to determine the staff who attended and completed the training. Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkThree Village Central School District – Financial Operations (2021M-141)
… District officials did not: Properly assign administrative and user access rights to the financial software. Establish … Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in … financial software policy, ensure all claims are audited and approved prior to payment and segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Otisco Fire District – Financial Operations (2016M-415)
… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Shelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Opinion 91-44
… (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) … to Article XI of the Civil Service Law (§160 et seq .) and regulations of the president of the Civil Service … Service Law, §160; 4 NYCRR 73). Pursuant to Article XI and the regulations, a fire district, as a "district …
https://www.osc.ny.gov/legal-opinions/opinion-91-44State Agencies Bulletin No. 960
… law pension reform legislation (Assembly Bill No. A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, … an annual ceiling is not considered pensionable earnings and is not included in the base to calculate employee … The overtime ceiling is $15,000 in calendar year 2010 and will increase by 3% each year thereafter. Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemOpinion 2003-1
… within the extension. Towns are authorized to establish and extend water districts upon petition of owners of taxable … of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required (Town Law §§193, … of establishing a water district are assessed, levied and collected in the same manner and at the same time as …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-24
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed … -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, … land for a town hall with current year tax revenues and to construct the town hall using such revenues, each …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 89-9
… bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition … unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed … designated by, an employee..." (SCPA, §1310[1][a][v]), and the "money payable by a public corporation... to, or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-9
… Prior to such delegation, the town board must call and conduct a public hearing on the increase or improvement … enlargement of the district's pumping, filtration and purification facilities. You also state that no town … in accordance with the provisions of sections 202-b and 216 of the Town Law. Section 202-b of article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… Payment starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation … Amount’ must be equal to the total amount of the deposit and is displayed as a positive amount (except in the case of … the agency must enter the Payment ID, Accounting Date, and Amount. The ‘Journal Directly’ box must be checked or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentComptroller DiNapoli Releases School District Audits
… procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Auditors found claims were not submitted and reimbursed for 273 eligible services totaling $16,910. … totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0