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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and "Internal Balances / Due from Other Funds". ACCOUNTS RECEIVABLE The account … should be presented in the financial statements net of an allowance for uncollectible amounts. The State will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli Announces Latest Fiscal Stress Scores
… based on the State Comptroller’s Fiscal Stress Monitoring System (FSMS) scores. “The number of local governments … cash-on-hand, short-term borrowing and fixed costs. The system’s fiscal stress scores provide an early warning to … and Fiscal Stress Scores Report Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results Online …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresHigher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and 334,247 … (FTE) enrollment at public institutions decreased in 2022-23 by almost 17 percent compared to 2018-19 and by … In academic year 202223 New York State public and private …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationOpinion 90-37
… highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): … village real property. You ask whether the village may sell the property at private sale and, if so, whether it is … shall have the power to take, purchase, hold, lease, sell and convey such real and personal property as the …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… service limits (such as one clinic that billed 41 dental exams for one recipient over three years when the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Physicians and other health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andState Agencies Bulletin No. 1735.3
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … whose job location is within the five boroughs of NYC, and be increased to $13.00 for State employees whose job … Currently, some employees in the five boroughs of NYC may have an annual salary less than the hourly equivalent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesState Police Bulletin No. SP-227
… the Division of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers Unit (CO/NCO) – BU17 who meet the eligibility criteria are … effective April 1, 2022 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedStreet Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … organization approved by SED to provide preschool special education services to children with disabilities who … are based on fixed fees. In addition, ICLC operated a day care program and a Department of Health-funded Early …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … in Onondaga County with a 192-bed capacity for emergency shelter services. In order to effectively evaluate whether …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followState Agencies Bulletin No. 1568
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1568-april-2016-managementconfidential-mc-salary-increaseExamination of Sunset LG Realty, LLC
… select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract … was to determine whether the bonuses were appropriate and in compliance with the contract. Background This lease contract required Sunset to operate, maintain, and make necessary repairs to Downstate’s Bay Ridge medical …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcLimitations – Career Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – Regional State Park Police Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. Any …
https://www.osc.ny.gov/retirement/publications/1867/limitations