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Capital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfLong Island Power Authority by the Numbers, July 2015
Long Island utility customers have long paid some of the highest electricity prices in the country.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2015.pdfHenrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/henrietta-district-2021-27.pdfFishers Fire District – Financial Condition (2021M-128)
Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/fishers-fire-district-2021-128.pdfClimate Action Plan 2019
This report delineates the CRF’s next level of climate related assessment, investment, engagement and advocacy work.
https://www.osc.ny.gov/files/reports/special-topics/pdf/climate-action-plan-2019.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfMedicaid Program - Medicare Part D Clawback Payments (2018-S-46)
To determine whether the Department of Health overpaid the Medicare Part D prescription drug phased-down state contributions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s46.pdfSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schonowe-volunteer-fire-2021-185.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76)
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76.pdfThe Survivor's Benefit Program for New York State Employees
The Survivor’s Benefit Program provides a minimum death benefit to survivors of eligible New York State employees.
https://www.osc.ny.gov/files/retirement/publications/pdf/1655-survivors-benefit-program-nys-employees.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfUncollected Penalties (2012-S-69), 90-Day Response
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69-response.pdfUncollected Penalties (2012-S-69)
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76) 90-Day Response
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76-response.pdfUnified Court System Bulletin No. UCS-223
… Purpose To notify Unified Courts System agencies of a change to the method of submission of the voluntary … Security Group Life. Affected Employees Courts employees in Bargaining Units DR, S9, SR, and SN Effective Date(s) Administration pay checks dated January 27, 2016 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-223-update-existing-deduction-code-398-bankers-sec-gr-lifeCUNY Bulletin No. CU-587
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All CUNY employee records will be affected Background In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-endOpinion 99-6
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Insofar as here relevant, the term "revenue" is defined as including "taxes" and "moneys" (Local Finance Law, §25.00[a][5]). The term "taxes" is defined as "taxes other than real estate taxes" (Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Internal Control System Components
… of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five … 1, 2015. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and … in place to mitigate such risks for 57 of its 163 discrete operating functions. Without a complete internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance … and allocation of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) … was issued on September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-follow