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Opinion 93-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-31The Alcott School – Compliance With the Reimbursable Cost Manual
… (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an … special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualVillage of Delhi - Disbursements (2019M-204)
… including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure … deductible with a one year conditional discharge. Key Recommendations Ensure an individual independent of …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204South Jefferson Central School District – Community Services (2016M-343)
… controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background … the transportation policy periodically to include updated reimbursement rates that cover the District’s costs and periodically update the District’s cost per mile reimbursement rate analysis. … South Jefferson Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Starting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Program The Department of Health (Department) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthMarion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … steps to verify that employees have fulfilled any post-reimbursement employment obligations. District officials made … the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Town of Bergen – Town Supervisor (2024M-30)
… the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial … annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30XVI.4.A Cash and Investments – XVI. Financial Reporting
… of the Lottery. The New York State and Local Retirement System as well as various public benefit corporations also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAnthem 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.pdfState Agencies Bulletin No. 1760
… Bargaining Unit 02 in the title of Racing Inspector at the Gaming Commission are eligible to receive CSEA ASU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1519
… and is not included in the calculation of overtime. Tax Information The 2016 CSEA OSU Work-Related Clothing … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1519-2016-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1430
… and is not included in the calculation of overtime. Tax Information The 2015 CSEA OSU Work-Related Clothing … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1430-2015-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1608
… who meet the eligibility criteria Background Article 49.1 of the 2016-2021 OSU Agreement between the State of New York … provide for a Work-Related Clothing Allowance. Effective Date(s) The 2017 CSEA OSU Work-Related Clothing Allowance may … Clothing Allowance of $65.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1608-2017-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1361
… Purpose To provide agency instructions for processing the 2014 CSEA OSU Work-Related Clothing … upon the return from leave. Agency Actions Employee Reimbursement Distribution Method If an employee provides … to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1361-2014-work-related-clothing-allowance-osu-employees-represented-civilState Comptroller DiNapoli Releases Audits
… State Comptroller Thomas P. DiNapoli announced today the following … Conditions (2021-S-27) Flooding remains a serious issue for the City and the Metropolitan Transportation Agency’s … change adaptation master plan. Further, review of a sample of capital projects intended to correct or prevent …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsTravel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal … , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesCUNY Bulletin No. CU-302
… change in the deduction calculation routine for Deduction Code 582 (SS/Med Deficiency). Affected Employees Employees who have Deduction Code 582 Background An employee’s Social Security and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… the Vehicle and Traffic Law, the Department is responsible for tracking its cost of administering these Acts, and … of automotive bodily injury insurance. Key Findings For the fiscal years ended March 31, 2012 and March 31, 2013, … Interest State Education Department: Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-two