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State Agencies Bulletin No. 163
… Current, Check dated 6/15/00 Time Entry Transactions Online Time Entry transactions for each pay period must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/163-paysr-processing-scheduleSaratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… close to $2 billion in funds for environmental and energy purposes that could help lower costs to consumers during New York’s transition to clean energy. DiNapoli warns there is now significant uncertainty … Out of all states, New York ranked 28 th in the share of tax filers claiming these credits, with 2.2% of …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersOpinion 96-4
… (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … (payment of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment …
https://www.osc.ny.gov/legal-opinions/opinion-96-4XII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Financial System (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS … invoices. With few exceptions, as described later in this section, Business Units should use the invoice number … it can create a second voucher with invoice number 123-2 in the Invoice Number field to make the second payment. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… the 2013-14 school year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for … June 30, 2014, ERCDC reported approximately $4.9 million in reimbursable costs for the audited cost-based programs. In addition to the cost-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programContract Advisory No. 12
… Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will … whether the transaction relates to a contract created in the Gateway. Agencies must select the appropriate Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Service. If a NYBEAS disenrollment is entered after the date the change in eligibility takes effect, it is considered …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… $5.83 billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, or $127 million, compared to the same quarter last … by Mt. Vernon (-14.1%), and Oneida (-2.9%). Year to date, statewide local sales tax collections are up 1.9%, or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In response to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year … a quarterly basis for 5 years after the original release date. Data for individual local governments and school …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesOperational Advisory No. 9
… in calendar year 2023 will be escheated according to the following schedule: CHECK TYPE CHECK TYPE DESCRIPTION … Payments 4/22/25 WCB Workers’ Compensation Board 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund … 4/23/25 B Payroll 4/23/25 For more information regarding the escheatment process see the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Recovery and Reinvestment Act funds efficiently and for authorized purposes and whether the funds were properly … the American Recovery and Reinvestment Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and … they are only paid for overtime hours worked. Monitor the number of hours employees work consecutively without an …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… on revenue generated from gaming activities and problem gambling. “The lottery generates billions of dollars each … of the Budget projects total gaming revenues will decline by $616 million this year, primarily because of mandatory … fiscal year are projected to decline by $293 million or 11.8 percent from the previous year. The report found the …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… a strong indication that LIPA’s storm cost projections are not well-founded. DPS expressed concern with how storm …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the town all elect to … which the town may use its cash share of county sales tax when all villages within the town have also elected to …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Comptroller DiNapoli Releases Audits
… Development (2017-N-5) Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million in non-contract payments to 163 vendors, finding HPD’s rules are limited in scope and do not encourage Linden Plaza officials to make …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits