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Schodack Central School District - Extra-Classroom Activities (2019M-85)

… activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted … documentation required by the District’s policy. Student treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the faculty …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Medina Central School District - Reserve Funds (2019M-165)

… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Operational Advisory No. 36

… GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping.  Account code 55220 which was previously …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes

Private Equities

… Management, LLC Private Equity Program 180 North Stetson Avenue, Suite 1320 Chicago, IL 60601 (312) 782-7771 …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equity

Comptroller DiNapoli Releases State Audits

… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … including $2.4 million between two and six years past due and another $1.4 million at least six years past due. DOT needed to improve communications between and …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits

Special Disability Benefits – Career Plan

… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …

https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefits

Special Disability Benefits – Police and Fire Plan

… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …

https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefits

Special Disability Benefits – New Career Plan

… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …

https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefits

Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits

… not qualify for a retirement benefit, you should file the  Withdrawal Application (RS5014)  no earlier than 15 days …

https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membership

Special Disability Benefits – Non-Contributory Plan with Guaranteed Benefits

… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the …

https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefits

Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)

… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …

https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefits

The New York State Procurement Integrity Act

… of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers and …

https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-act

Ogdensburg City School District – Medicaid Reimbursements (2022M-52)

… in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … when appropriate. Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52

Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)

… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

… may not have been entitled to during our audit period. The health insurance buyout calculations are not reviewed … Recommendations Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … the Board provided adequate oversight of procurement and claim processing …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Town of Cicero - Procurement (2020M-8)

… about $115,000. Key Recommendations Establish procedures to ensure that officials and employees follow competitive … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … findings and recommendations and indicated that they plan to take corrective action. … Determine whether goods and …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… officials did not develop and manage a comprehensive investment program. As a result, officials did not maximize … did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … Periodically solicit interest rate quotes from multiple financial institutions. Ensure available funds are invested …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65