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IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… will be processed through PMS, and if the intent is for a refund to be issued separate from the normal draw process, … SFS. In the case of an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an … the reason for the return (generally refund). Agency staff can determine their awards PMS PAN and PMS Document Number by …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsNew York’s Economy and Finances in the COVID-19 Era
… in additional, unrestricted federal aid in each of the two coming fiscal years. That level of additional aid would not … capital spending is projected at $17.2 billion in the coming year, an increase of $3.3 billion or 23.4 percent from … or 13.3 percent, to a total of $67.8 billion in the coming year. Legislation proposed with the Budget would …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Elsmere Fire District – Capital Project (2022M-48)
… capital project. Officials: Obtained voters’ approval for the construction project and bond financing. Prepared an … $35,365. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48DiNapoli: State Tax Revenues Down $3 Billion
… State tax revenues through October totaled $43.8 billion, $3 billion lower than the same period in the previous fiscal year, according to the monthly State … in local assistance payments, through September. Total tax receipts in October of $4.3 billion were $432.9 million …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… with important ramifications for New Yorkers, the White House aims to eliminate itemized deductions other than those …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period … policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to … school purposes, properly supported by a detailed original receipt, and, where applicable, to ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Cost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … rating and other factors are good, you may find comparable coverage at a lower cost. Self-insured counties may offer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5CUNY Bulletin No. CU-345
… HNR – Nonresident Alien Honorarium Earnings Code ( WWW - Honorarium) required. This earns code is paid on the … contractor, the agency must submit the Earns Code WWW on the Time Entry page as follows: Earns Code - WWW Begin Date - first day worked End Date - last day worked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … Services is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 educational and administrative programs to its 19 component and other …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Preparatory Academy Charter School (School) credit card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we reviewed were not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Plattekill – Information Technology (2025M-132)
… awareness training, can help reduce the risks of attack by preparing personnel to respond in a practiced and cohesive … pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Henry Johnson Charter School – Financial Operations (2014M-214)
… are signed prior to the start of the contract period and contain adequately detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… has also had control of the 524-mile New York State Canal System. During parts of the past decade, auditors note … the authority continued to bear costs associated with the canal system, which had operating expenses of $62.1 million … Executive Budget to transfer responsibility for the canal system to the New York Power Authority. This transfer, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsReporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are … to accruals, shall record his or her work activities for a period of three consecutive months. The elected or … Codes Rules and Regulations NYCRR outlines requirements for reporting elected or appointed officials to NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… 1, 2014 through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education … Renaissance Academy Charter School of the Arts Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Islip Fire District – Disbursements (2020M-9)
… for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9CUNY Bulletin No. CU-658
… To ensure all Job Action requests are submitted for each employee, the agency should submit requests in effective date … must submit the following requests regardless of the employee’s status: For all rate increases, request a Pay … must be made for each of the rows that exist on the employee’s Job Data page, using the next available sequence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsTown of Horseheads – Information Technology (2025M-109)
… such as data breaches, financial loss or other issues, by preparing personnel to respond in a practiced and cohesive … pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109