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Selected Aspects of Discretionary Spending
… whether the Capital District Transportation Authority’s discretionary spending complied with its guidelines and was … for specific program purposes and it incurs indirect or “discretionary costs” that support overall objectives. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 2140
… page using the earnings code that reflects the number of days in the facility contract (Earnings Code 2XX – Teacher … Department of Civil Service will submit a file to OSC to cancel health insurance. Agencies must cancel union insurances and maintenance deductions using an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersFare Evasion (Follow-Up)
… Objective To determine the extent of implementation of the 19 … the MTA’s goal to give summonses to fare evaders but to get its riders to pay the appropriate fare. Passengers on … The audit covered the period from January 1, 2017 to March 4, 2020. The audit found that MTA officials did not provide …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Agencies Bulletin No. 2156
… of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) … In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued August …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 238
… who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically inactivates or abolishes the position in the payroll system. OSC cannot inactivate or abolish a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsHiring Members with the Enhanced Report – Enhanced Reporting
… instance if they have never worked at your location and they are: An existing NYSLRS member; or A retiree who is … systems in New York State, you will report their days and salary so we can monitor their post-retirement employment … If the employee was formerly employed by your location and the employment instance has already been terminated, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportEmployer Billing
… employer, you are billed each November for your share of the cost of your employees’ retirement benefits. The amount of your annual invoice is …
https://www.osc.ny.gov/retirement/employers/employer-billingXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … the annual financial statements. Some exceptions to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Agencies Bulletin No. 2033
… page using the earnings code that reflects the number of days in the facility contract (2XX – Teacher Summer Session, … Department of Civil Service will submit a file to OSC to cancel health insurance. Agencies must cancel union insurances and maintenance deductions using an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersCity of Amsterdam - Budget Review (B22-5-3)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … As a result, we found that certain significant revenue and expenditure projections in the 2022-23 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … NFP and the State. For the NFP, financial strain is placed on their limited resources. For the State, there are … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … million). Key Recommendations Review the $5.7 million in claims paid for ineligible members and make recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesCity of Lockport – Budget Review (B20-1-9)
… The proposed budget includes State aid and sales tax estimated revenues of $2.1 million and $5.5 million, … to fund buyouts. The proposed budget does not include a tax overlay, which could create a shortfall in 2021. The proposed budget includes a tax levy of $13,174,703 which complies with the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTaconic Hills Central School District – Financial Management (2019M-155)
… the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. … and the amount of fund balance that will be used to fund operations. Reduce the amount of surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155State Agencies Bulletin No. 1785
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … voucher process NOTE: if the employee is listed multiple times on Control D report NPAY758 the agency must combine all … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsState Agencies Bulletin No. 1783
… 03/31/2020 is eligible for the payment upon the return from leave. * Note: A bulletin #1760 addressed the CSEA ASU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1783-2019-work-related-clothing-allowance-asu-employees-represented-civilState Agencies Bulletin No. 1781
… the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1779
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA … Employees in Bargaining Unit 47 on 10/01/2019 are eligible to receive the 2019 CSEA DMNA Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1779-2019-uniform-maintenance-allowance-employees-division-military-andChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, … with RCM requirements. For the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the … reported by CES on its CFR for the fiscal year ended June 30, 2015 that were ineligible for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manual