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South Glens Falls Central School District – Access Rights (2012M-257)
… proper segregation of duties within the financial system and to limit access to users based on their job descriptions and responsibilities. Key Recommendations Adopt comprehensive policies and develop procedures, to limit financial system access …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Clarence Central School District – Financial Condition (2016M-128)
… is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six … $75 million. Key Findings Despite its budgetary surpluses and excess fund balance, the District continued to increase … of fund balance that is not provided for by statute and a circumvention of the statutory limit imposed on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Eastchester Union Free School District – Financial Management (2016M-59)
… Recommendations Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and available fund balance as financing sources for … debt. Develop a comprehensive multiyear financial plan, and monitor and update the plan on an ongoing basis. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Chenango Valley Central School District -- Budget Review (B17-4-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New York State … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Ogdensburg City School District – Payroll (2016M-250)
… process review salary and wages entered into the payroll system and payroll change reports. An independent employee also should compare payroll registers to source …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Addison Central School District – Procurement of Professional Services (2023M-6)
… used the same construction management company since 2004 and bond counsel since 2002. Because officials did not always … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Opinion 90-57
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire … from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program … having service award program) -- Villages (authority and procedure to establish service award program) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-90-57League for the Handicapped – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED) … special education services. LFH offers a range of services and programs to children with disabilities from birth through … to the programs, unallowable working capital interest, and credit card late fees. Key Recommendations To SED: Review …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… ten school districts in Monroe County. Monroe County pays tuition to RCN for its preschool special education services using reimbursement rates set by SED; the State, in turn, … the county 59.5 percent of the preschool special education tuition it pays. SED sets the reimbursement rates based on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualState Agencies Bulletin No. 795
… procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA employees. Affected … of Transportation or the Department of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… audit report, Unnecessary Medicaid Payments for Children at Voluntary Agencies (2010-S-47). Background Our initial … the costs of medical care provided to children placed at voluntary agencies. Key Finding Department officials made … of Health: Unnecessary Medicaid Payments for Children at Voluntary Agencies (2010-S-47) … To determine the extent …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-followCUNY Bulletin No. CU-313
… of New York memorandum dated October 9, 2007. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2007 Title Eligibility Amount Campus … Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code UA6 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Lewis, Oswego, and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using reimbursement rates set by SED; the State, in turn, … counties 59.5 percent of the preschool special education tuition that the counties pay. SED sets the reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 969
… Purpose To provide agencies with instructions for processing the … or M/C employees in Executive Branch agencies who elected to receive the Voluntary Severance Program payment in two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentCUNY Bulletin No. CU-212
This notifies agencies of new Deduction Codes to be used to process deductions for employees participating in the CUNY Transit Benefit Transportation Spending
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… responsibilities include establishing Medicaid policies and procedures, certifying providers that participate in the program, and setting Medicaid reimbursement rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupState Agencies Bulletin No. 169
… Agency Actions If an employee is reinstated to the payroll and they wish to have direct deposit, insert a new row to initiate. Agency Payroll Offices must verify the direct deposit panel when … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain the cancellation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/169-cancellation-direct-deposit-inactive-employees-and-certain-employeesSelected Aspects of the Motor Carrier Safety Assistance Program
… (Program). The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside … The inspections are performed by Department inspectors and specially trained State Police and local police officers. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDisposal of Electronic Devices
… cleaned of all data, including personal, private and sensitive information. The audit covers the period of … are required to remove all information prior to disposal and, if sending them to OGS, to certify in writing that the … Two of these hard drives contained personal, private and/or sensitive information including social security …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesCity of Yonkers – Budget Review (B17-6-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2017-18 and the related justification documents are in compliance … budget totals $1.15 billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11