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Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire Districts District Board of Fire Commissioners Board ensured receipts were deposited recorded and reported and disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, … a policy to determine the appropriate level of fund balance to maintain in the private fund accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Incarcerated and Death Matches
… in payments for more than 17 million in medical and other service charges the New York State Insurance Fund (NYSIF) … the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to … Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent to a claimant’s date of …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesDansville Central School District – Separation Payments (2016M-102)
Dansville Central School District Separation Payments 2016M102
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Eaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 … through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… of Directors (Board) did not effectively manage grants or ensure that authorized disbursements were supported and … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Overtime Compensation – Enhanced Reporting
… premium pay for holidays worked.* As of July 1, 2019, public safety overtime that is paid directly by a member's … This includes special duty assignments that involve public safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. For more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationOther Bulletin No. 46
… to the NYS Department of Taxation and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-andEstimated Invoice
… options 41J and 341J refer to Sections 41(j) and 341(j) of the Retirement and Social Security Law (RSSL), which allow … System Group Term Life Insurance (GTLI) The cost of GTLI , which provides ordinary death benefits for your … Contribution because it is excluded from the calculation of the amount to amortize. Adjustments and Installments …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceState Agencies Bulletin No. 2230.1
… employees’ salaries and the processing of necessary salary corrections. Affected Employees: Employees in a CSEA … Authority Teachers’ Retirement System Dormitory Authority State University of New York (Grade 980s only) Legislative … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… employees’ salaries and the processing of necessary salary corrections. Affected Employees: Employees in a CSEA … Authority Teachers’ Retirement System Dormitory Authority State University of New York (Grade 980s only) Legislative … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Police Bulletin No. SP-121
… Purpose To inform the agency of OSC’s automatic processing. Affected … paychecks dated May 26, 2010 (Administration). Effective Date(s) Effective 4/29/10 (Administration Lag) and 5/13/10 … record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-121-2010-salary-increase-state-police-employees-represented-new-york-stateMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… of Health (Department) administers the Medicaid program in New York State. Health care providers bill Medicaid for … to Medicaid recipients. Medicaid payments are based, in part, on procedure codes reported on claims that indicate the services provided. In certain instances, providers must include a modifier code …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersOverpayments of Claims for Selected Professional Services (Follow-Up)
… four recommendations included in our initial audit report, Overpayments of Claims for Selected Professional Services (Report 2010-S-73). … the same service. One party billed Medicare and received a payment through the crossover system, and the other billed …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followState Comptroller DiNapoli Releases Municipal Audits
… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. In addition, district officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear worth $119,523 was … payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Payroll Forms
… Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) AC 1394 – Application & Account for Partial Payment of Salary ( PDF ) AC 1476-P – Report of Check Exchange ( …
https://www.osc.ny.gov/state-agencies/payroll/formsOpinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements directly … such, agencies should allow sufficient time to correct the records in PayServ before the mailing begins. OSC Actions – … Deposit Direct Mail program. OSC Actions - The Bureau of State Payroll Services will determine the amount required for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsXI-A.3 Purchase Orders – XI-A. Purchasing
… This section provides agencies with information related to the issuance and maintenance of purchase orders. Overview … order (PO) is an ordering document authorizing a vendor to provide goods or services at a dollar amount within the … or by contract. The PO communicates critical information to the vendor including the contract number, specific goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersOpinion 90-43
… of the General Municipal Law. This provision provides for a special accidental death benefit to be paid by … delays in making the appropriate demand ( Central School District No. 2 of Town of Coeymans, et. al v New York State …
https://www.osc.ny.gov/legal-opinions/opinion-90-43