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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … the financial statements. The accounting basis determines when the economic consequences of transactions and events are … basis of accounting, amounts are recognized as revenue when they are both measurable and available. The accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered the period … a monthly premium for each enrolled member. If a member who is enrolled in a managed care plan no longer resides in … various issues with the State’s identification of members who resided outside of New York, some of which DOH rectified …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingManagement of Indoor Air Quality for Individuals With Asthma
… school and/or work days. According to the Centers for Disease Control and Prevention (CDC), in 2018, asthma …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOpinion 2005-8
… of services by emergency rescue and first squads in the case of emergencies , does not contain the same express …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8State Agencies Bulletin No. 2196
… purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s automatic processing of … annual salary reaches Job Rate. The combination of this temporary compensation amount and the employee’s annual … salary must not exceed Job Rate. In these instances, the temporary compensation amount must be reduced. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicCUNY Bulletin No. CU-572
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees Annual and Hourly PSC … criteria The Retroactive General Salary Increases for Adjunct employees will be addressed in a separate … processing and to provide agencies with the procedures for reporting certain salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesChittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2014 through … Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
Town of Dresden Financial Condition and Town Clerk Operations 2016M369
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Porter – Capital Projects (2013M-352)
… plans for this cash. The Supervisor is accounting for park operations in the capital projects fund, rather than the … 2013, the capital projects fund held $39,600 in cash from park operations. Key Recommendations Monitor the progress of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Agencies Bulletin No. 1822
… but must be received no later than 03/26/2020 . Please fax completed Correction Sheets to (518) 402-4949 and send an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1822-april-2020-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1821.1
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … LLS payment during 2020-2021: Leave of Absence/Preferred List on 03/31/2020: An employee who otherwise qualifies for … Leave or Unpaid Military Leave), or on a preferred list on 03/31/2020 becomes eligible if they return to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18211-april-2020-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2108
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 CSEA LLS payment and provide instructions for payments not automatically processed
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2108-april-2023-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2210
… inform agencies of OSC’s automatic processing of the April 2024 CSEA LLS payment and provide instructions for payments … of New York and the CSEA, provides for payment of the 2024-2025 Longevity Payment effective April 2024 a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2210-april-2024-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-129
… Services Unit (RRSU) LLS payment and provide instructions for payments not automatically processed. Affected Employees: … between the State of New York and DC 37, provides for payment of the 2024-2025 Longevity Payment effective … $3,000, or $4,500. Longevity payments, including those for newly eligible employees, will continue even if there is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-129-april-2024-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1405
… Administration or Institution Pay Period 5L. If the agency does not submit the transaction to withhold the full value of … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1405-april-2015-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1637
… but must be received no later than 03/29/18 . Please fax completed Correction Sheets to (518) 402-4949 and send an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1637-april-2018-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-92
… for newly eligible employees Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment … (2011-2016), Longevity Lump Sum payments were not paid in October 2016, April 2017 and October 2017 to employees in BU67 who became eligible for a five (5) year payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-92-october-2016-april-2017-and-october-2017-districtDivision of Housing and Community Renewal Bulletin No. DH-57
… criteria below. *Employees who have been credited with Job Rate effective April 2005 or earlier have been established on … at a base annual salary equal to or greater than the Job Rate for the employee’s current grade; and Did not receive an … preliminary listing should be submitted on the Correction Sheet . (The form may be duplicated if additional copies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsuComptroller DiNapoli Releases School Audits
… $25 million. The district accumulated unexpended surplus funds that exceeded the statutory limit, yet increased the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1931
… lapsing, including the OSC Accounting Operations Advisory Number 6 , are available at the Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-events