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Anthem Blue Cross – Coordination of Benefits with Medicare (2023-S-30)
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s30.pdfOther Bulletin No. 9
… Purpose To provide instructions for processing of the LLS payment for … employees in BU96 and BU97 Background Pursuant to the SUNY Construction Fund’s Board Resolution a new LLS … and March 31, 2011, provided the employee otherwise would have been eligible if the employee had been in the lower …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumOpinion 91-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of publication of a notice of unredeemed lands pursuant to the Real Property Tax Law is based upon the actual line … matter, the newspaper publishing such notice is entitled to the additional per line charge allowed by statute. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-16State Police Bulletin No. SP-189
… the payment effective date of 04/04/2019 (Administration) are eligible for increases to Hazard Duty Pay, Location Pay … not be retroactively adjusted. Time Entry earnings that are paid as an amount such as ADJ and OTO will not be … Special After Tax Health Adj Tax Information These monies are taxable income and are subject to all employment taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… authorization from the New York State Archives. SFS CERTIFICATION When signing into SFS, agency representatives …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceVillage of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … Based on the 2017-18 proposed budget, the Village will have exhausted 91.2 percent of its taxing authority. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written … agreed with our recommendations and indicated they have taken or plan to take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationVendor File Advisory No. 3
… recently updated the layout of the Vendor Add Request page to capture this information. This information is not required for a primary contact that does not have an email address and/or phone number. Including a phone … order, invoice or payment. When a vendor record does not have an email address or phone number for a primary contact, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressArchived: Legislative Session 2017–2018
… (DeFrancisco) – Enhances the integrity, transparency and accountability of the State’s procurement process by … to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof … transparency relating to the contract negotiation process for fire protection contracts between incorporated fire …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in … order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals … making the purchases. Claims totaling $38,478 did not have adequate supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees … requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, … develop or use multiyear planning. BOCES officials have not developed plans that adequately describe their … period and continually update plans based on changes that have occurred since the time they were first developed. Adopt …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … electronic banking transactions and District officials have not developed written procedures for wire transfers; … written agreement with the banks in which District funds have been deposited. … Hawthorne Cedar Knolls Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOrdinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are … be extended for an additional two years) as long as you have not resigned or are not terminated while receiving those …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitWillsboro Central School District – Student State Aid (2023M-119)
… 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and benefited the District if … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25EcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… financial benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. As a … in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA officials did not ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven … and/or retained. Twelve loan files lacked documentation to support the loan proceeds were used properly. Four active … were made without Board approval. Loan agreements did not have enforcement mechanisms to ensure funds were used for …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanVillage of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period … As of May 31, 2012, the general, water and sewer funds have accumulated significant unexpended surplus funds and have not established formal reserves for future repairs and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110