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Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and … did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … in the system. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Medina Central School District – Reserve Funds (2014M-155)
… of our audit was to examine the District’s reserve funds and selected financial management practices for the period … Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is … Board of Education. The District operates three schools with an enrollment of approximately 1,750 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155North Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools with approximately 1,200 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except … The Company is governed by a five-member Board of Trustees and an Executive Committee is responsible for running the … for the 2013 fiscal year were approximately $1.8 million and expenditures were $1.6 million. Key Findings The audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialChenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3CUNY Bulletin No. CU-367
… employees in the titles of Electrician, Electrician Helper and Supervisor Electrician Effective Date(s) Increases may be … Determination dated January 26, 2009. The new rates and other information are contained in a memorandum from … Action Request page, using the effective date of 5/14/09, and submit the new hourly rate. A separate request must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansVillage of Blasdell – Purchasing (2017M-195)
… was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and applicable laws for …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Village of Pittsford – Board Oversight (2017M-51)
… 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … insufficient appropriations and adopted sewer fund budgets with overestimated appropriations. From 2013-14 through …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Cuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Campbell-Savona Central School District - Budget Review (B2-15-10)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … to be overfunded. The District’s tentative budget complies with the property tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Chenango Valley Central School District -- Budget Review (B17-4-5)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Accounts Payable Advisory No. 46
… of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section … invoice and direct the vendor to submit a proper invoice with the necessary information. See the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceUnified Court System Bulletin No. UCS-124
… Whole Life Insurance Program. Affected Employees Employees in Bargaining Unit SA represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Effective Date(s) Paychecks dated 11/28/07 … Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-124-change-eligibility-metlife-whole-life-insurance-programTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected Town Board. Its … Key Recommendations Monitor purchases for compliance with the adopted purchasing policy. Award bids and authorize …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… officials implemented measures to achieve cost savings and address rising health insurance costs for the period … Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, which operates one school with approximately 260 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the … Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialVillage of Atlantic Beach - Payroll (2018M-254)
… activities before payment. The Board: Did not audit and approve the building permit fees paid to the building … to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. Village officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Sullivan County – Tourism Promotion Services (2014M-61)
… the County provided adequate oversite of the collection and expenditure of the occupancy tax for the period January … Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … and benchmarks in the tourism promotional contract with the Corporation to enable the County to monitor the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Cairo - Fuel Management (2019M-150)
… personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town officials were only … at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … kept locked in a secure environment. Town officials agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150