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Contract Advisory No. 27
… bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and Elimination of the possibility of lost and/or …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsTown of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s … in Steuben County. The Company contracts with the Town to provide fire protection services. The Company’s bylaws … The President did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Ashford – Water District (2015M-343)
… to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Village of Milford – Board Oversight (2018M-25)
… 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of … Village of Milford Board Oversight 2018M25 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bellevue Fire District #9 – Procurement (2018M-5)
… was to determine whether District officials followed their procurement policy when procuring goods and services for the … the audit period. Key Recommendations Comply with the procurement policy when making purchases. Verify State and … Bellevue Fire District 9 Procurement 2018M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Union Free School District is located in the Village of Ossining, in Westchester County. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Unified Court System Bulletin No. UCS-95
… eligibility for payroll Deduction Code 300, MetLife Whole Life Insurance. Affected Employees Employees in Bargaining … Bargaining Unit SK to participate in a voluntary permanent life insurance program administered by MetLife. Effective … eligibility for payroll Deduction Code 300 MetLife Whole Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainWorld Trade Center Presumption – Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were … be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were … be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Medicaid made potential overpayments totaling $9.2 million to out-of-state hospitals because the Department did not use … audit report contained recommendations for the Department to recover improper Medicaid payments and adhere to …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about … (2012-S-18) State Education Department: All Services for Kids, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-54
… the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an employee must be … employees on less than full assistantships shall receive $250. Effective pay period 4C, payments for eligible employees … Earnings End Date: 04/25/01 Earn Code: RBP Amount: $250 or $500 For non-resident aliens, the following Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentMedicaid Program – Medicare Part D Clawback Payments
… for the State’s full-benefit dual-eligible population. Key Findings Auditors identified opportunities for cost … of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in … of 714 recipients who no longer had Part D coverage. Key Recommendations Review the $2.9 million in clawback …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTaxes – 2021 Financial Condition Report
… Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax … and declined 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142County 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-b6-14-24State Agencies Bulletin No. 1548
… are outlined in the Guide to Financial Operations , Chapter XV, Section 6.A . Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1548-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-position