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DiNapoli: State Tax Collections Continue to Exceed Projections
… pandemic,” DiNapoli said. “Strong tax collections, coupled with an unprecedented infusion of federal aid, give the state … from final returns and extension requests associated with annual filings increased this year. Fiscal year-to-date … The state’s General Fund ended the first quarter with a balance of just under $15.5 billion, $5.8 billion …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsNiagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… whether: The Board established adequate long-term plans which appropriately addressed the Town’s operational … not: Develop comprehensive long-term financial or capital plans. Adequately safeguard the Town’s IT assets. Key … and adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered … County of Rockland Budget Review B61424 …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated proper …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… had 250 unneeded network user accounts, including two with administrative permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareOvertime Compensation – Legacy Reporting
… report overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to non-State agencies … fund or corporation to which the appropriation is made and the Director of the Budget. This repayment agreement must … value which is included in the KK_REV budget definition and used by OSC Bureau of State Accounting Operations (BSAO) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDivision of Housing and Community Renewal Bulletin No. DH-141
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 DC 37 Rent Regulation Services Unit (RRSU) Performance Advances and provide instructions for payments not processed … of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-141-april-2025-district-council-37-dc-37-performanceSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … accounting for all collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to document money received. Sales tax was not collected or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible for ensuring the … the audit process. Understanding the different roles Each of the four types of audit functions are separate and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an … that cannot be directly associated with the administration of a particular program and therefore cannot be charged as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an … that cannot be directly associated with the administration of a particular program and therefore cannot be charged as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsOverview – Contribution Stabilization Program
… is an optional program that allows you to pay a portion of your annual pension contributions to the Fund when due and … elect to participate, enables you to amortize a portion of your annual contribution over a ten-year period. Once an … are based on the graded rate system regardless of whether they choose to amortize in any year. The program …
https://www.osc.ny.gov/retirement/employers/csp/overviewPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be … you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… your PLS along with your first pension payment, at the end of the month following your retirement month. Eligibility To … retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit … select a pension payment option and PLS payment by the end of the month in which you retire. If you are eligible for a …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentOperational Advisory No. 35
… to eligible employees using the Accounts Payable module of the Statewide Financial System (SFS). Advance payment to … to eligible employees using the Accounts Payable module of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall project within one SFS Project ID, regardless of funding source. Project IDs should be … such as state matched Federal funding. The project ID can now be used to track state funding sources rather than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… high-risk communities. The New York State Department of Health (Department) oversees administration of the Program, including the licensing of the independent medical facilities (e.g., hospitals, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… State’s Medicaid program is administered by the Department of Health (Department). The Medicaid program reimburses … recipients according to their diagnosis and severity of illness, which provides the basis for calculating the … presence in a facility. Key Findings We found that a lack of Department guidance to assist hospitals in determining …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claims