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Clymer Central School District – Payroll (2023M-168)
… – pdf] Audit Objective Determine whether Clymer Central School District (District) employee compensation payments were … 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Minerva Central School District – Payroll (2016M-18)
… Purpose of Audit The purpose of our audit was to determine if District officials … The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
Piseco Common School District Claims Auditing 2015M230
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were … the claims audit process. There were no recommendations as a result of this audit. … Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Downsville Central School District – Claims Auditing (2022M-134)
… Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) and District … Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … errors totaling $1,629. One former employee, as well as the estates of three former employees may have been entitled … payments totaling $23,937 that they did not receive. Of the 30 health insurance buyout payments we reviewed totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolSouthern Cayuga Central School District – Financial Condition (2020M-77)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services and to … and retired State, participating local government and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced fiscal stress rankings for several upstate … their community’s true financial picture. But our work is not done. The value in our system will be borne out over … The creation of the ‘early warning’ monitoring system is the centerpiece of the Comptroller’s fiscal stress …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesFormer Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… a public sector paycheck. The law permits public sector retirees to earn up to $30,000 per year from public sector …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsOpinion 2003-4
… welfare" of the jurisdiction (Town Law §64[14[a]; see also County Law §224[14]; General City Law §13?b; General …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4United HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan … Our audit focused on claims submitted to United by Hudson Valley Bone and Joint Surgeons, LLP (Hudson Valley), a …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations … comments on the issues raised in the District’s response letter. … Determine whether employees received proper wages …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mAvoca Central School District – Separation Payments (2015M-273)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through September 30, 2015. Background The Avoca Central School District is located in the Towns of Avoca, Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273State Agencies Bulletin No. 165
… Purpose To clarify Payroll Office responsibilities for changes to the AC-230 process and to address the problem of unrecovered deductions and … and tax levies) will require a change (for tax and accounting purposes). Therefore, any AC-230 which includes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/165-changes-salary-refund-process-ac-230sEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… between Empire and Englewood. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … Empire’s payments to Englewood are generally based on standard fee schedules. However, Englewood is entitled to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Publications and Reports
… Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: … Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsGroton Central School District – Cash Management (2020M-124)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest … our comments on issues raised in the District’s response letter. … Determine whether Groton Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124State Agencies Bulletin No. 1649
… checks they receive as a result of the Reversal (AC230) and Exchange (AC1476) process Affected Employees All … paycheck reversal All employees with checks exchanged for a name change or a next-of-kin or estate request Background When necessary, state agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksState Comptroller DiNapoli Releases School District Audits
… or provide adequate IT security awareness training for all employees and contractors and periodically update the IT …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits