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Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfUsing Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfFare Evasion (2019-S-7) 180-Day Response
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors, and whether the MTA has taken action through the Fare Enforcement and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7-response.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfState Police Bulletin No. SP-168
… To notify agencies of a new long term care deduction code 526 for members of PBA of the New York State Troopers, … State Troopers, Inc. has requested a new payroll deduction code for long term care. Effective Date(s) Administration pay … process deduction transactions using the new deduction code 526. The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaCUNY Bulletin No. CU-587
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should review the list below of Department Budget Table USA Rows for Positions Pools that contain chart of accounts … should not make any changes to the Department Budget Table USA on or after June 22, 2017 until the July 6, 2017 paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-endUnified Court System Bulletin No. UCS-223
… Security Group Life. Affected Employees Courts employees in Bargaining Units DR, S9, SR, and SN Effective Date(s) … transactions for enrollments, cancellations and/or changes in a biweekly file. Agency update access is no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-223-update-existing-deduction-code-398-bankers-sec-gr-lifeState Agencies Bulletin No. 1203
… Installation Table. The new Empl ID will be an 8-digit number prefixed by the letter N. The new Empl ID will be … On the Modify a Person page, the NYS EMPL ID field label has been changed to Alternate ID. Agencies may … If a reserved Empl ID is found for the Social Security Number associated with the New Hire transaction, the system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservOpinion 99-6
… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Forms and Publications
… for online. Claim Information Affidavit for Securities and Cash - We’ll require you and the reporting organization to complete this form if we … Official Check/Money Order Affidavit for Estates and/or Individuals - Use this form to provide information …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsState Agencies Bulletin No. 1797
… limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section … to $285,000 for the 2020 calendar year. Affected Employees Employee who are members of ORP in Tiers 1-5 are affected. … PayServ will automatically stop ORP contributions when an employee’s pensionable earnings reach the $285,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1State Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes required as a result of the NYSLRS Redesign Project. Affected Employees All … The purpose of this bulletin is to notify agencies of the PayServ procedural changes required as a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityHomeless Services Housing Needs Assessment (Follow-Up)
… Assessment—and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP … to receive services and support aimed at helping them exit the shelter and return to self-sufficiency. According to … sample of cases, and 70% of clients in our sample did not exit the shelter and transition to permanent housing. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebate … made in our intl audit report United HealthCare Insurance Company of New York Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followInternal Control System Components
… that requires unit managers to formally assess risks, test controls, and implement corrective action plans. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsUnified Court System Bulletin No. UCS-289
… is to inform agencies of OSC’s automatic processing of the April 2020 UCS Increments and Longevity Increments and … the eligibility criteria may be eligible to receive the April 2020 Increment or Longevity Increment as indicated … at least “Satisfactory” to be eligible for an increment in April 2020. Employees must have completed four or eight years …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… budget gap of $6 billion for the coming fiscal year, in part because of higher Medicaid spending,” DiNapoli said. … MLTC services as the responsibility of the MLTC plan. Medicare Part D Clawback Payments (2018-S-46) Under federal … as a result of the initial audit’s findings. Managed Care Premium Payments for Recipients with Comprehensive …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenue