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Social Security Adjustment – Article 14 Benefits
… be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social Security benefit …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentOmnibus Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsMaine Endwell Central School District – Budget Review (B4-13-14)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Village of Remsen Audit Follow Up – 2020M-119-F
… managing the Village’s operations. Results of Review Based on our limited procedures, the Village has not made progress …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fXVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures … Requirements Please see Section 2 - Comptroller Approval of Contracts and General Contract Processing of this Chapter for additional information relevant to … The purpose of this section is to provide general policies and procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesIX.6.A Drawdown Overview – IX. Federal Grants
… agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant … agencies sometimes must first obtain federal approval of the drawdown request. Guide to Financial Operations REV. … agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Objective Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated … Determine whether town assessors in Suffolk County are properly administering select real property tax …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… complete report - pdf] Audit Objective Determine whether School officials completely and accurately billed resident school districts. Key Findings Officials did not obtain … Determine whether School officials completely and accurately billed resident …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Seminars for Local Officials
… training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official … single day and generally incorporate 2-3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsXI.12 Overview – XI. Procurement and Contract Management
… programs and services. This section provides information on the managing and monitoring of contracts; processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewOperational Advisory No. 30
… Subject : Updated Guidance for Refunds related to Closed Grants for the Federal Payment Management System (PMS) … now exists for electronic payment of refunds for certain closed Federal grants from the Comptroller’s Refund Account … the required chartfields for the voucher. All refunds for closed PMS grants should be paid using this new procedure …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsAccounts Payable Advisory No. 60
… agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractAccounts Payable Advisory No. 56
… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesVendor File Advisory No. 5
… forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones … AC 3237-S: New York State Substitute Form W-9 AC 3262-S: Add, Update or Delete Vendor Contact AC 3263-S: Add, Update … is required to be used by vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateState Agencies Bulletin No. 1313
… Purpose To describe OSC actions taken for current enrollees with an … signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after March 31, … the legislation requires the employee contribution rate to be based on the employee’s annual wage. The employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesAudit of the Tuition Assistance Program at Stony Brook University
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … (Stony Brook) is a university within the State University of New York system and is located in Suffolk County on Long … $60.6 million that were paid to the school on behalf of 12,352 students. We reviewed a sample of 175 randomly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityImproper Payments to a Physical Therapist (Follow-Up)
… in our initial audit report, Improper Payments to a Physical Therapist ( Report 2013-S-15 ). Background The … provides a wide range of health care services, including physical therapy services, to individuals who are … audit objectives were to determine whether Mark Amir, a physical therapist who owned and operated Madison Physical …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followUnited 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