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New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… "This budget reflects stronger economic times and assists individuals and families who have not shared equally in the state's … details of the budget came together late in the process and outside the public's view, so more analysis is needed to …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… this amount occurred because the Department did not ensure New York’s regulatory structure has kept pace with other …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followState Agencies Bulletin No. 1213
… Purpose To provide calendar year-end procedures for taxable travel reimbursements in … Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating … taxable travel reimbursement paid by the SFS from December 8, 2012 through December 31, 2012 will be handled differently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. In accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1125
… “666” or “000” in positions 1-3 SSNs with the number “00” in positions 4-5 SSNs with the number “0000” in positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1115
… for employees who claim exempt from Federal, State and/or Local tax withholding in 2012. Affected Employees … Federal, State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax … Employee Tax Data. Select the Federal Tax Data page. Insert a new row with a valid effective date for 2012. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Improper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followMarketing Service Performance Monitoring
… prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and … travel, tourism, and business investment. In support of these programs, ESD awarded a contract in December 2011 to … media, and communications agency. Due to the value of the contract and the appropriated State funds involved, it …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… The New York City Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing … total units. Each development is administered by either a Board of Directors (cooperatives) or a managing agent …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsOpinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Management of General School Funds (Follow-Up)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal … funds and that DOE’s guidelines had been ignored. The GSF account is used to deposit monies collected for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followYouth Facility Chargeback Rates to Localities (Follow-Up)
… Background Our initial audit report, which was issued on March 21, 2012, examined whether chargeback rates used by … rates; an electronic copy is available to other staff on a shared network drive. Additionally, OCFS has made … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Alternate Contribution Stabilization Program
… Stabilization Program provides short-term cash relief for employers by allowing them to amortize a portion of their … following the fiscal year of approval. For example, if you withdraw in fiscal year 2024 (April 1, 2023 – March 31, … of that 12-year payment period. Amounts amortized in other years will be at the interest rate set for the year of …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesEconomic and Demographic Trends – 2023 Financial Condition Report
… Trillion in 2022 A state’s Gross Domestic Product (GDP) is the value of production originating from all industries in …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsSelected Wage Investigation Procedures (Follow-Up)
… including conducting outreach to claimants about case status and recovered wages. During that audit, we found … make first contact with the employer within 60 days of the case being created in DOL’s WPM system (i.e., docketing), as …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… villages as “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate … No municipalities were designated in the highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… posted revenue accounting transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be … See Section 1 – Accounts Payable Journal Voucher & General Ledger Journal Entries Overview of this Chapter for guidance … posted revenue accounting transactions using a General Ledger Journal Entry GLJE in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers