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XVI.4.B Tax Revenues – XVI. Financial Reporting
… as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesFonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … not review the direct deposit upload document or compare this document with the certified payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Normal Retirement – Article 14 Benefits
… 62. With at least 22 years of service credit, you can apply for normal retirement regardless of your age. The normal … Security benefit. Your retirement benefit may be eligible for escalation — the annual increase or decrease of a …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementEarly Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS … cannot exceed 50 percent of your FAS. When you turn 62, the early retirement benefit is reduced by 50 percent of your …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementClarkstown Central School District – Time and Attendance Records (2017M-150)
… is governed by a seven-member Board of Education. Annual payroll costs are approximately $113 million. Key Findings We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Provisions for an Accidental Death Benefit – World Trade Center Presumption
… Chapter 445 (Laws of 2006) provides for an accidental death benefit to the beneficiaries of … to an accidental death benefit by filing an Application for Conversion of Service or Disability Retirement to Accidental Death Benefit for Victims of the 2001 World Trade Center Disaster …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the … November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventorySewanhaka Central High School District – Student Fees (2016M-296)
… Purpose of Audit The purpose of our audit was to examine the collection of student fees for test preparation classes, … advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… Purpose To determine whether UnitedHealthcare improperly paid for … day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax … through August 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the … January 31, 2014. Background The Salmon River Central School District is located in the Towns of Bangor, Bombay, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialHudson City School District – Audit Follow-Up (2010M-142-F)
… to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The Hudson City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… encounter data or other evidence indicated the maternity case ended in termination or miscarriage; and $2.4 million …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… County. The Company, which has approximately 30 members, is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mRamapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … member libraries’ board members. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Scarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information technology (IT) systems were … protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims … to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183SUNY Bulletin No. SU-302
… Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = Active or Leave with Pay Eligible employees … for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesSackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89