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IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already been made. These transfers are authorized by §4 … revenues to a fund through which disbursements will be or have already been made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality … Law. As a result, local governments and school districts have assurance that the necessary research, solicitation and … more than $4,600 for gasoline; A fire district could have saved $3,805 when purchasing propane; A school district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Purpose To determine if the recommendations made in our initial audit … audit look-back period, and therefore, the Mather did not have to provide Empire with supporting documentation for … the provisions. Key Findings Empire and the Health Network have amended their agreement to include language that …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followTown of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Montauk Union Free School District – Information Technology (2022M-137)
… Free School District (District) officials secured access to the network and financial application and developed an … was not provided. Since 2013-14, external auditors have annually recommended that the District develop an IT … could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … accordance with applicable agreements. District officials do not have written policies or procedures in place to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationCity of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … property owners and issue violation notices to those who do not submit them. Ensure all elevators and related … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Selected Aspects of Discretionary Spending
… with the enactment of Title 12 of the Public Authorities Law to address "substandard, insanitary, deteriorated and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… estimates it saved an average of about $26 million in payroll and benefit expenses each year between 2010 and 2014 …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsChallenging a Determination – State Police Plan
… can only be paid if they are authorized by law. If you do not meet all the eligibility requirements established by … calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your … letter with an explanation of the hearing process. If you have questions about the hearing process, please visit our …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Purpose To determine whether Medicaid inappropriately paid for … in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Releases Municipal & School Audits
… during the audit period. However, the district could have earned approximately $12,600 more had officials used … interest rates, prepare monthly cash flow forecasts to estimate funds available to invest or solicit interest … Department (SED) approval. In addition, if officials do not properly file the aid applications with SED, taxpayers …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 551
… Purpose To inform agencies of OSC’s automatic processing and to … following messages: Salary Below Minimum Position and Job do not match The following Control-D Reports will be … Increment Code 0070 Salary Below Minimum Position and Job do not match Agency Actions The following procedures must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/551-april-1-2005-salary-and-other-increases-employees-represented-civilState Agencies Bulletin No. 630
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Laws of 2004 implements the agreement between the State of New York and the Public Employees Federation and provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/630-april-1-2006-salary-and-other-increases-employees-represented-publicState Agencies Bulletin No. 550
… record using the Action/Reason codes of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of … using the Action/Reason codes of PAY/SAC (Pay Rate Change/Mass Salary Increase). For employees who were Inactive … action using the Action/Reason codes of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. All subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicOpinion 96-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town Law, §198 or a local law, use the proceeds … to referendum, unless expressly authorized or required to do so by State statute). Further, it is our opinion that such …
https://www.osc.ny.gov/legal-opinions/opinion-96-16CUNY Bulletin No. CU-606
… criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in … and the salary is equal to or greater than the ‘last one-year step’. If the increment code is 1113 and the salary is not equal to the ‘last one-year step’. If the increment code is 1111 and the salary is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-465
… Purpose To inform agencies of OSC’s automatic processing of the July … employee’s record will not be updated. Position and Job do not match Increment Code Missing Invalid Increment … payment effective date: Are in a grade 980 position; and Have a Pay Basis Code of ANN; and Have a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-465-july-2013-city-university-new-york-cuny-increments