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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Medicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims

… Objective To determine if Medicaid made overpayments to providers who reported claims with a PR … to the provider, explaining the reason for any adjustments made to the claim amount. Claim Adjustment Reason Codes … codes on ERAs that detail the reason an adjustment was made to a claim and assign financial responsibility for the …

https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claims

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s … The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Stamford Central School District – Fund Balance Management (2022M-199)

… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

Town of Olive – Claims Processing and Information Technology (2012M-223)

… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… Financial System (SFS), vendors managed through the SFS Vendor File go through a Specially Designated Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make … sole custody funds or through the use of a Single payment vendor ID within SFS must have proper controls in place to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

CUNY Bulletin No. CU-323

… codes to use when submitting salary and/or Additional Pay transactions. Affected Employees Classified Annual … Background Existing Action/Reason codes for the Action of PAY and Additional Pay earn codes were not adequate to identify certain salary … codes to use when submitting salary andor Additional Pay transactions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cuny

City of White Plains – Claims Auditing (2016M-367)

… of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … are thoroughly audited before payment, as required by the City’s charter. …

https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367

West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)

… (Board) consists of five elected members. The District’s general fund budget totaled $678,270 for the 2013 fiscal …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations

Town of Bombay – Justice Court Operations (2015M-208)

… clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and … and take action to recover them. Segregate duties over cash collections and compare deposit amounts to manual cash …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

IRS Pension Limitation – Career Plan

… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including … the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on …

https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitation

IRS Pension Limitation – Regional State Park Police Plan

… The Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on …

https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitation

IRS Pension Limitation – Police and Fire Plan

https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitation

IRS Pension Limitation – New Career Plan

… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …

https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitation

IRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits

https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitation

County of Rockland – Budget Review (B6-14-24)

… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …

https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings … to document if the full or reduced Program rates should be charged and whether registration fees were paid in full. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

City of Peekskill – Financial Condition (2014M-105)

… of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the City’s fund balance for the period January 1, 2011 through … City of Peekskill Financial Condition 2014M105 …

https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105