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Sales Tax Collections Continue to Rebound
Sales Tax Collections Continue to Rebound
https://www.osc.ny.gov/files/local-government/publications/pdf/1010snapshot.pdfReporting to the Justice Court Fund
Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory041811.pdfWhat to Expect During a CPA audit
What to Expect during a CPA audit
https://www.osc.ny.gov/files/local-government/publications/pdf/cpaauditprocess.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.pdfUnclaimed Property Relating to State Institutions
Unclaimed property subject to Section 1304 of the Abandoned Property Law includes any properly inventoried monies or intangible personal property and the procee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-institutions.pdfUnclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… of IPEs (90 days after eligibility date), or annual reviews of IPEs, which are required by federal law and SED … 35 had IPE’s that were completed late. 47 had late annual reviews. For example, one participant’s eligibility was … determinations and IPE finalizations. However, annual reviews are still not being conducted on time. Auditors also …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortState Comptroller DiNapoli Releases School Audit
… issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain adequate …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller Thomas P. DiNapoli Releases School District Audit
… District officials did not adequately manage network user accounts or develop and adopt a written disaster … officials should have disabled 17 of the 113 network user accounts auditors examined. The 17 user accounts were unneeded and included generic, shared and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audit
… charges and other fees. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditLimitations – Special 20- and 25-Year Plans
… visit our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in … * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, the limit was based …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… to donate your organs after your death, be sure it’s noted on your driver’s license or carry an organ donation card in … It is a good idea to review and update this information on a regular basis. The section below is for your survivors. … This section is for survivors. It provides guidance on what to do and who to contact if a loved one dies. As a …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, … transportation. By linking the mileage rate in your policy to the IRS rate, you can avoid amending your policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 98-8
… and (5) commodities and services produced by qualified veterans' workshops providing job and employment skills training to veterans where the workshop is operated by the U.S. Department of Veterans Affairs, is manufacturing products or performing …
https://www.osc.ny.gov/legal-opinions/opinion-98-8UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Review of Credit Card Expenses at Finger Lakes DDSO
… with developmental disabilities living in 150 group homes across eight counties. Employees at each group home … purchase food and household items necessary to keep the homes operational. When making these purchases, employees …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoXII.4.E Electronic Invoicing – XII. Expenditures
… the invoice contains all fields required to successfully build a voucher. If the invoice fails validations, … it will be selected for processing by the Voucher Build process. If the invoice passes the pre-edit and edit processes within the Voucher Build process, the SFS will create a voucher from the invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingMedicaid Program – Improper Payments for Brand Name Drugs
… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugs