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Onteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (2020-S-65) 180-Day Response
To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s65-response.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (2020-S-65)
To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s65.pdfUnclaimed Funds SFY 2017-18 Annual Report
State Fiscal Year (SFY) 2017-18 was another successful year for the Office of Unclaimed Funds (OUF), which now holds $15.5 billion in unclaimed funds.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/ouf-annual-report-2017-18.pdfAnnual letter to Corporations
The Office of Unclaimed Funds would like to remind you to check for unclaimed property in your organization including unclaimed securities, payroll, vendor chec
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-corporation-letter.pdfNew York State Agencies’ Use of Overtime, March 2012
An era of tight budgets has sparked renewed interest in reducing government costs and identifying ways for State agencies to function more cost effectively.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2012.pdfReview of the Financial Plan of the City of New York - July 2011
On June 29, 2011, New York City adopted a $65.9 billion budget ($46.5 billion in City funds) for FY 2012, which began on July 1, 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2012.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… important ramifications for New Yorkers, the White House aims to eliminate itemized deductions other than those …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli Proposes More Transparency for Fire Protection Costs
… "My legislative proposal would help ensure that the public is aware of the costs of providing fire services before … that implements best practices." DiNapoli's legislation is supported by the Firemen's Association of the State of New … residents. New York's system for providing fire protection is complex. It can lead to lack of civic understanding, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsMedicaid Program – Improper Payments for Brand Name Drugs
… Objective To determine whether Medicaid made improper payments for … and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs with less expensive drugs … will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsThe Survivor’s Benefit Program for Retired NYS Employees
… The Survivor’s Benefit Program is a financial protection plan that provides a minimum death … 1966 and March 31, 1970. *State service means your salary is/was paid directly by New York State. What You Need to … You Retire What are the eligibility requirements? There is no need to enroll in the Survivor’s Benefit Program. You …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… may be added to your credited service and used in your pension benefit calculation if your employer has chosen to … the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be … be used to: Qualify for vesting. For example, if you need five years of service credit to be vested, and you’re …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveDiNapoli: Tax Cap at Two Percent for 2019
… Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 … when crafting their spending plans for next year." The tax cap, which first applied to local governments in 2012, limits … a provision that allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Opinion 96-8
… toll collection regulations pertaining to the "E-Z Pass" electronic toll collection program. The violations are … It is our opinion, then, that a violation of the "E-Z Pass" toll collection regulations constitutes an "offense" … as evidenced by a photo-monitoring system, of the "E-Z Pass" toll collection regulations handled by a town or …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… based on property valuations or population. Article 5-G of the General Municipal Law, (§119-m et seq ) generally … NY Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). … agreed to by the parties to the agreement. April 18, 1996 William N. Young, Jr., Esq., Counsel Westmere Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-96-7CUNY Bulletin No. CU-867
… is to provide agency instructions for processing the CUNY 2026 rate increase for employees in the Elevator Mechanic … in a memorandum from Carmelo Batista dated January 07, 2026, provides for increases to the hourly rate effective 04/18/2026. Effective Dates: The 2026 rate increase for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-867-cuny-2026-rate-increases-elevator-mechanic-titlesNew York Local Government Assistance Corporation
… or operating expenses, monies in the Capital Reserve Fund, and any escrow funds. Beginning in 2004, certify on an … or its assignee from the Local Government Assistance Tax Fund. About the Corporation The New York Local Government …
https://www.osc.ny.gov/debt/lgacFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdf