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Medicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to … period April 1, 2008 through October 31, 2013. Background Many of New York's Medicaid recipients are veterans. During … medical services provided to more than 70,000 veterans. Many veterans enrolled in Medicaid are also entitled to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… made improper payments for claims in violation of federal and State requirements related to ordering, … $68.1 billion. The Affordable Care Act and implementing federal regulations mandated that state Medicaid agencies … prohibited from participating in a Medicaid program by the federal government, which further enhances the safety of the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orSelected Performance Measures (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in … (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The … as the Agencies.) The administrative arm is known as MTA Headquarters. The MTA is required under the Public …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followExamination of Unemployment Insurance Willful Overpayments
… NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance (UI) … for accuracy, clarity and consistency with State and Federal laws. Timely communicate NYDOL policies and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsOpinion 2001-1
… from providing greater compensation (see, e.g., Mitchell v Adams , 230 F 2d 527, 530). Therefore, since …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Agencies Bulletin No. 730
… in direct deposit and have received an overpayment of salary that cannot be recouped through future paychecks or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-submission-deadline-direct-deposit-stopreversal-transactionsState Agencies Bulletin No. 912
… OSC Actions OSC will update the Garnishment Spec panels in PayServ to reflect this change. Garn Spec 1 also will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsOpinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27DiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… or providing services. Together, these entities compose New York’s WFD System (System), of which DOL is the lead … areas and entities, and supportive service agencies. In New York, this governance body is the SWIB. Under WIOA, the … launched to support System needs statewide. For instance, New York’s Workforce Development Initiative (WDI) began in …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesComptroller DiNapoli Releases School Audits
… districts annually spend approximately $60 billion in federal, state and local funds. For additional background or … ensuing year’s appropriations. As a result, the district’s tax levy was higher than necessary to fund operations. … for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1II.3.A Planning – II. New York State Financial Accounting
… forecasting conference to issue a consensus report on tax, lottery, and miscellaneous receipts on or before March …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningState Agencies Bulletin No. 1021
… explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not processed automatically Affected Employees … Council 82 Security Supervisors Unit (BU61) and provides for salary increases and additional payments for those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleTown of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling … $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… York State by any resident or non-resident as described in Article 22 of the Tax Law. Business Taxes – Corporation Franchise 30201 Corporation Franchise Tax – Article 9A Tax imposed on the income of corporations doing … Article 33A of the Tax Law. 30222 Insurance Tax – Article 33 Tax imposed on insurance corporations doing business in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-905
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-905-attachment.pdfExamples of the Tax Calculation Methodology
Attachment B from CUNY Payroll Bulletin No. 110
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-110-attachment-b.pdfDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995-attachment.pdfIRS Publication 5 B Tax Guide Fringe Benefits
IRS-publication-15-B-tax-guide-fringe-benefits.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/IRS-publication-15-B-tax-guide-fringe-benefits.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdf