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Calculating Days Worked – Enhanced Reporting

… of hours worked during the report period ÷ Number of hours in the SWD = Number of days worked to be reported The number … personal leave, bereavement leave, holidays or time off in lieu of payment for overtime. Example 1: A highway crew employee works seven and one-half hours a day in a position that has a seven-and-one-half-hour SWD set by …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-worked

New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund

… Despite recent significant payments to the federal Unemployment Trust Fund (UTF), New York is one of only seven states or territories with unemployment insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the … Despite recent significant payments to the federal Unemployment Trust Fund New York is one of …

https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fund

DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers

State Comptroller Thomas P DiNapoli yesterday awarded through negotiated sale $572715000 of New York State General Obligation GO Bonds

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers

DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother

… System is a benefit for those who give themselves in service to others in the state,” Baxter said. “I applaud the … as an endorsement and deposited 66 checks into her own back account. She spent the money on personal expenses such … County Court before Judge Stephen T. Miller. She is due back in court for sentencing on March 7. Since taking office …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmother

XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement

… Refunds to an Agency Sole Custody Account Process and Transaction Preparation: If an employee was issued a check from a Business Unit’s sole … with information related to refunds owed to the State by an employee using the Due to State Offset functionality in …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offset

State Agencies Bulletin No. 1119

… the Memorandum of Agreement between the State University Construction Fund and the Civil Service Employees … Reduction Plan: Professional, Scientific and Technical Services Unit (PS&T) BU05 Management Confidential BU06 … in PS Query to assist agencies in identifying the total amount of unpaid deficit reduction plan monies that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-public

State Agencies Bulletin No. 1734

To notify agencies that OSC will be unable to print checks for Payroll Check Reissues Reversals Exchanges and Direct Deposit Returns during the SFS blackout p

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… New York’s Medicaid program, which provides health care services to individuals who are economically … overpayments of: Approximately $69 million for health care services fully covered by the Essential Plan; Up to $14.1 million for health care services covered by the Essential Plan under certain …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and

Overview – Coordinated Plan For ERS Tier 3 and 4 Members

… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …

https://www.osc.ny.gov/retirement/publications/1522/overview-0

Some NY Schools Not Reporting Bullying or Harassment

… Many New York schools fall short when it comes to protecting students from harassment and discrimination … religion, sexual orientation or gender identity, according to an audit released in Rochester today by New York State … schools. “The Dignity for All Students Act was created to protect students but four years later, many schools remain …

https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment

Management of the Student-School Matching Algorithm

… four key factors: the applicant’s choices, each program’s seat availability, admissions priorities, and admissions …

https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithm

Schenevus Central School District - Financial Condition (2018M-83)

… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund … deficits totaling over $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations … expenditures changes to expected funding. Complete a cost-per-meal equivalent analysis and explore methods for …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Allegany-Limestone Central School District - Financial Management (2018M-129)

… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Bolton Central School District - Fund Balance Management (2018M-249)

… to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

IX.12.N Fund Availability and Interest Liability – IX. Federal Grants

… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). … On occasion the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment Management System PMS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liability

Opinion 92-23

… to water storage tanks and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A … to the storage tanks and the construction of the switching station is not needed for water district purposes, it may … the erection of a building to house an electric switching station may also be subject to local zoning approval despite …

https://www.osc.ny.gov/legal-opinions/opinion-92-23

Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program

… and career development. While unemployment rates among New Yorkers with a disability were higher than for the … economic shutdown led to soaring unemployment rates in New York, which have slowly but steadily declined since peaking in April 2020. However, for New Yorkers with a disability, unemployment rates increased …

https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supported

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets