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V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesRichland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374State Agencies Bulletin No. 145
… and displayed by the system. The adjustment will show in the employee's Time Entry record with the Earn Code … the contract period being adjusted, the adjustment will show in the employee's Time Entry record for the department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … transportation claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … services. Key Finding Department officials made progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… usually performed on time, there was still an opportunity for improvement because this was not always the case. We … that Transit and Railway re-assess the 80-percent goal for timeliness of inspections to determine whether a higher … possible savings from extending the inspection interval for the newest classes of cars. Key Findings MTA – NYC …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followState Agencies Bulletin No. 683
… that apply to employees who are at different steps on the salary schedule. These Increment Codes have been separated … the previous Increment Code system, employees whose base salary is below Job Rate but who are holding a longevity, needed an FIS salary to update the salary each April with a Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesMaine-Endwell Central School District – Financial Condition (2013M-49)
… The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the … only by continually appropriating fund balance, resulting in the drastic depletion of the year-end unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Tioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide … financial information. It helps ensure information is straightforward; flexible and standardized; reduces …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49DiNapoli Announces Latest Fiscal Stress Scores
… said DiNapoli. “Our monitoring system has shown that for those localities experiencing financial hardship, it can … To view the complete, sortable list of fiscal scores for municipalities, visit: … report “ Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review ,” visit: …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1596
… agencies with the 2017 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel … by receipts. The 2017 maximum rate allowed by IRS for PCM is 53.5 cents per mile effective from January 1, 2017 … December 31, 2017. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsSUNY Bulletin No. SU-59
… Purpose To notify campuses of the new processing procedures for bi-weekly employees who are part-time. Affected Employees … agencies must report the percentage of time worked for part-time employees paid on a bi-weekly basis. This … employees are hired, rehired, or concurrently hired for the 2001 Fall semester, report the actual percentage of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisState Agencies Bulletin No. 1674
… agencies with the 2018 calendar year-end procedures for taxable travel reimbursement Background Taxable travel … by receipts. The 2018 maximum rate allowed by IRS for PCM is 54.5 cents per mile effective from January 1, 2018 … December 31, 2018. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… advertising, media and information (TAMI) sector accounted for 87 percent of the growth in office jobs. Office jobs now account for 1.5 million, or approximately one-third, of the city's … (which is ranked second internationally). The demand for office space has lowered the vacancy rate in Manhattan …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionSUNY Bulletin No. SU-160
… scheduled shifts in a hospital or clinic and are assigned to specific areas are eligible for Standby/On-Call Pay and … is additional compensation for an employee who is required to be available for immediate recall, and who must be … compensation for full-time professional employees who have been directed to return to work after completing their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupApplying for Benefits – Special 20- and 25-Year Plans
… To apply for all Retirement System benefits, you must file the … with benefit descriptions throughout this publication). For an application to be considered as “filed with the … need help, you can call 866-805-0990, make an appointment for a pre-retirement consultation or send your question using …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… as fiduciaries of the company. Among its requests for relief, DiNapoli's lawsuit seeks to have Wynn Resorts' … in the nation. The Fund's fiscal year ends March 31, 2018. For access to state and local government spending and more …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directors