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Selected Aspects of Discretionary Spending
… We questioned certain travel reimbursements that were not in compliance with Authority policy or lacked sufficient … discretionary spending. The review should include (but not be limited to) the definitions of such costs, the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Agencies Bulletin No. 286
… are not taxable; non-job-related benefits are taxable, with the following clarifications and exceptions: No tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 302
… Purpose To provide a listing of employee addresses that do not meet United States Postal Service standards for bar code … Report Descriptions NPAY766, Employee Address Report Not Barcodeable Report, contains employees' addresses that do not meet U.S. postal standards for bar code mailing. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 292
… This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational assistance … through the Central Accounting System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable amounts for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entrySelected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, … period was April 1, 2011 to March 31, 2013. Background The Capital District Transportation Authority (Authority) was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 2140
… will remain Active in their regular position but will not be paid unless Summer Session payments are reported. If the teacher is 21P, is not working Summer Session and will not return to work in the fall of 2023, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersState Agencies Bulletin No. 2156
… report NBEN725 (Employees with Maintenance Deductions), available on September 1, 2023, to identify employees who … Item B-300 and Item B-300A issued August 11, 2023 are available from the Division of the Budget at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 238
… when filled positions are abolished or inactivated by the Department of Civil Service Affected Employees Employees … or inactivated Effective Date Immediately Background The Department of Civil Service notifies OSC when a position … The Position Correction Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsHiring Members with the Enhanced Report – Enhanced Reporting
… or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree of one of the eight public retirement systems in New York State. If they are a NYSLRS member or retiree, … a pension from one of the eight public retirement systems in New York State. If your employee is an existing NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportEmployer Billing
… This Billing Dashboard Quick Guide will show employers with the Billing security role how to view billing …
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, … will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the … expenditure sections of this manual. Footnote Disclosure - When interim financial information is presented in statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Agencies Bulletin No. 2033
… purpose of this bulletin is to provide agency instructions for processing the 2022 Institution Teacher Summer Session … determined by the facility. Eligibility Status Contracts for 21P teachers will end on the last day of the academic … regular position and continue to be paid. Agency Actions for Summer Session Procedures Agencies must process Summer …
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)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … City officials did not implement all recommendations in our previous budget review letter when preparing the … estimated revenues for solid waste service charges and golf course fees that may not be sufficient. The proposed …
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
… prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval of the contract is … are penalties imposed by Article XI-B of the State Finance Law that provides for prompt contracting and interest payments for NFP …
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
… of New York paid claims for Empire Plan members who were not eligible. The audit covered the period from January 1, … after the date eligibility ended). For contracts that do not include this language, typically improperly paid claims … $5.7 million that United paid for members who were not eligible for Empire Plan coverage. The improper payments …
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 City is in negotiations to increase minimum staffing levels for the fire department, which may result in overtime. … the proposed budget to fund buyouts. The proposed budget does not include a tax overlay, which could create a …
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)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
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)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine whether …
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
… benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefitsState Agencies Bulletin No. 1783
… Purpose This purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA … Criteria Employees in Bargaining Unit 02 are eligible to receive CSEA ASU Work-Related Clothing Allowance provided … dated 04/01/2019 through 03/31/2020, the allowance (up to $58.00) is paid by separate check as explained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1783-2019-work-related-clothing-allowance-asu-employees-represented-civil