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Glossary – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a … to the extent (a) this rate will support projected benefit payments of the plan, and, (b) assets will be invested using … Assumptions ) including a 5.9% discount rate. Employer’s Contribution The amount reflects an employer’s regular …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryAccounts Payable Advisory No. 29
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationState Agencies Bulletin No. 2227
… for enactment of the 2024-25 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck distribution and release of direct … pay cycle may be affected. *This does not apply to employees of the State University of New York (28***, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… for enactment of the 2025-26 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck distribution and release of direct … Emergency payroll may be affected. *This does not apply to employees of the State University of New York (28***, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… in addition to Medicaid (e.g., employer-based coverage or Medicare Part A). Medicaid is considered the payer of last … the audit period: Gainwell did not bill TPHI carriers or initiate provider reviews for the recovery of $52.2 … was not attempted due to the Department’s improper and/or questionable exclusion rules. Gainwell’s recovery files …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsState Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ related to … Financial System (SFS). Additional SFS information and the impact on PayServ will be provided in future … the checks dated April 2, 2012 for Division of Military and Naval Affairs, April 5, 2012 for Institution, and April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … interest prohibited by article 18, the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §5-518: A village, by local law, may establish one or more assessment areas for garbage collection service and … of the Municipal Home Rule Law establishing one or more assessment areas for garbage collection services. …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Transferring or Terminating Your Membership
… Reinstatement purposes, your membership terminates when: You have less than five years of service credit and have not worked in covered public service for at least seven … your accumulated contributions plus interest. If you do not terminate your membership, once seven years have …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 89-50
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (drainage improvement on private … and Duties (drainage improvement on private property) TOWN LAW, §§64(11-a), 68; STATE CONSTITUTION, Art. VIII, §1: A … necessary to alleviate the drainage problem. Town Law, §64(11-a) authorizes a town board, by resolution, to …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 89-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND … in the operation of, equipment used in answering a call for assistance to a fire protection district is a charge … contract will be negotiated among the town board, on behalf of a fire protection district, the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-89-15IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… the assessment of financial consequences of risk (e.g. retirement systems, insurance plans, etc.). 55092 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… increased by more than 250 percent, from $4.7 million at the beginning in 2010-11 to $16.6 million as of March 31, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Purpose To determine the extent of implementation of the 11 … report, Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followUnified Court System Bulletin No. UCS-266.2
… and wage garnishments) and authorized deductions (e.g., deferred compensation and union dues). With respect to the deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollOther Bulletin No. 52
To inform the agency of OSCs automatic processing of the Bargaining Unit Benefit Program and Earnings Program change
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… providers’ Medicaid claims for services also covered by Medicare Advantage plans. The audit covered the period from … Many Medicaid recipients are also enrolled in Medicare Part C, also known as Medicare Managed Care or Medicare …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… announced today that Robert Garcia, the former president and chief of the Briarcliff Manor Fire Department ("BMFD"), … Geoffrey S. Berman. "Mr. Garcia betrayed his neighbors and colleagues in the fire department to steal over $120,000 … Attorney Berman, the Federal Bureau of Investigation and the New York State Police for their continued partnership …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000State Agencies Bulletin No. 1743
… agencies with information regarding OSC’s revised tax refund policy for employees who were/are on a paid Workers’ … that are entered timely by agencies will continue to refund Social Security, Medicare, Federal, State and Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveCUNY Bulletin No. CU-607
… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant to IRS … Transportation Spending Account Program who have a CUNY Pre Tax Transit Benefit (code 438) and/or CUNY Pre Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changes