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Town of Warsaw – Tax Collection Remittance (P1-24-22)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22DiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … an overall fiscal stress score which classifies whether a district is in “significant fiscal stress,” in “moderate … school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Information for these …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesDebt – 2021 Financial Condition Report
… authorized the issuance of up to $5 billion in borrowings for State cash flow relief, consisting of a $2 billion line … next five years, declining to $4 billion in SFY 2025-26. For the second year in a row, the SFY 2021-22 Enacted Budget … as well as removing requirements that proceeds be used for capital purposes. It also authorized issuing debt for MTA …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOpinion 99-11
Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring teacher as an appreciation for service
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 91-40
… duty. Every public officer or employee shall be paid his salary or other compensation as such public officer or …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller … SFS Fund Value Fund Title 20000-20043** Mental Health Gifts and Donations Fund 20100-20209** Combined Expendable … TRUST FUND SFS Fund Value Fund Title 65000 Common Retirement Fund RETIREE HEALTH BENEFIT TRUST SFS Fund Value …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Financial Secretary, Treasurer, Sergeant-at-Arms and five Trustees. The Company’s expenses totaled $148,073 … bar cash register tape totals to daily cash reports and bank deposits. From January 1, 2010 to January 22, 2013, … $14,708 of purchases made with cash from bar sales and $2,897 in bar cash on hand as of January 24, 2013, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Unified Court System Bulletin No. UCS-126
… Affected Employees Employees who are represented by DC-37 and in the bargaining unit SK, reside within the following … direct deposit advice statement dated November 28, 2007, and did not receive the benefit payment in October 2007. New … direct deposit advice statement dated November 28, 2007, and did not receive the benefit payment in October 2007. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-126-prepaid-legal-service-benefit-ucs-employeesInappropriate Payments Related to Procedure Modifiers (Follow-Up)
To determine the extent of implementation of the two recommendations made in our initial audit report Inappropriate Payments Related to Procedure Modifiers
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followCUNY Bulletin No. CU-168
… the change in methodology used to calculate withholding taxes for adjunct employees. Background The methodology for … was changed when New York State converted to a new payroll system in 1998. The withholding methodology that was … to adjunct positions under contract pay Effective Date Payroll checks dated February 6, 2003 Tax Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-168-changes-withholding-tax-calculations-employees-adjunctXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… than relying on Chartfield1, Chartfield2, Activity ID or other chartfields. Budgeting The budget for the project … ID for the State funds. This can be accomplished with a single project budget journal. Additional information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesState Agencies Bulletin No. 2161
… identify employees who require a new Form W-4, Employee’s Withholding Certificate. Affected Employees: Employees who … Background: The IRS released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… Directly’ box. (See Section 2.A – Direct Journal Payment of this Chapter.) Once the ‘Regular Deposit’ step is … the worksheet can be set to post. Accounting entries do not need to be manually created as the entries will … deposit will be applied to. Effective September 18, 2023, when the Payment Worksheet is balanced to zero, the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetMedicaid Program – Improper Payments for Brand Name Drugs
… Medicaid program covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name drug will be … where prescriptions allowed for generic substitutions and there was a generic drug available. Overpayments of …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… classifies patients according to their diagnosis and severity of illness, which provides the basis for … information on its claims, such as the patient’s diagnoses and services received as well as the date of the admission and when the services ended. Hospitals also report patient …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. CFDS is reimbursed for preschool special … service costs that consisted of ineligible bonuses and executive compensation above the allowed regional median; …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … The disallowances included $26,754 for consultant services and $1,422 in various other costs that were ineligible for … an additional $34,357 in costs for consultant services and information technology procurements that were not …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-002
… the Automated Interface (AI) Load File (NHRP573), and the AI Feedback File (NHRP574) due to the PayServ 9.2 … Affected Agencies Agencies that reserve EMPLIDs online and on the AI File are affected. Effective Dates The changes … This will result in changes to both the online and AI processes. To accommodate the new POI functionality, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgrade