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Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … is not provided, there may be an increased risk that the claim is not legitimate. If the claim is mathematically incorrect, confirm the proper amount, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsXII.5.D Selecting the Appropriate Location – XII. Expenditures
… has a payment method associated with it. Manual Check and ACH are the two primary vendor payment methods in the SFS. Manual Check produces a paper check, while ACH transmits the payment via Automated Clearing House (ACH). ACH is the preferred method of payment of NYS. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationBorrowing Against Your Contributions – State Police Plan
… repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity savings contribution balance, … causes your loans in total to exceed the federal limits for nontaxable loans. Exceeding these limits could result in …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0CUNY Bulletin No. CU-714
… inform agencies of OSC’s automatic processing of the July 2021 Increments and provide instructions for payments not … (PSC) represented employees. Effective Dates The July 2021 CUNY Increments are effective 07/01/2021 and will be processed in Institution Pay Period 08C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… purpose of our audit was to review the Agency’s processes for evaluating, awarding and monitoring projects for the … Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… exceeded limits allowed by the law, according to an audit of the Department of Health (DOH) released today by State Comptroller Thomas P. … exceeded limits allowed by the law according to an audit of the Department of Health DOH released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… announced that the former court clerk for the Town of Marion, Eileen Steurrys, was sentenced today to serve six … abused the trust that had been placed in her by the Marion Town Court. Today she answered to the People of the … discovered when DiNapoli’s office audited the Town of Marion Court Fund. DiNapoli’s office then partnered with …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionIII.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. The State … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial reporting. … 3 to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… School District , York Central School District Purpose of Review Using the New York State (NYS) Department of Health’s (DOH) Lead Testing in School Drinking Water … within the required timeframes. Sampling and Testing – Of the 6,431water outlets we identified at select areas …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Tax collections for State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, … position of the state remains on a solid footing, for now,” DiNapoli said. “While tax collections have exceeded … State policy makers should ensure that the enacted budget for State Fiscal Year 2023-24 commits additional resources to …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearState Agencies Bulletin No. 726
… Annual or Hourly position immediately prior to moving to a graded position. The Long Term Seasonal side … used as an option when calculating the salary of employees moving from an unallocated N/S to a graded position and where … hiring rate of the graded position that the employee is moving to is greater than the employee’s current unallocated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementHow the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … Explaining the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksSelected Controls Over the Property Tax Assessment Process
… and condos with more than three units, Market Value (MV) is determined by using income and expense data reported … those or similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to … Expense (RPIE) form. RPIE information is used to determine MV for large rental buildings, co-ops, and condos (11 units …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Police Bulletin No. SP-224
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees … Pay Period 17L/18C, paychecks dated 12/08/2021. There is no direct deposit for this payment. Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentUnified Court System Bulletin No. UCS-304
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Longevity Increments and provide instructions for payments not processed automatically. Affected Employees: … Consistent with the prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsOpinion 96-23
… other means of interpretation is impermissible (McKinney's Cons Law of N.Y. Book 1, Statutes, §§76, 232). The language … interested" (McLaughlin, Practice Commentaries, McKinney's Cons Laws of NY, Book 7B, §1301, p 354). Further, we note …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Preferred Source Contracting
… entities are awarding contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the State. This audit covered the period … NYSID relies on self-reported data and insufficient reviews to monitor compliance. NYSID’s policy for awarding …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingDivision of Housing and Community Renewal Bulletin No. DH-18
… late, the agency must charge the employee’s accruals, if available, and use the first day of the current pay period as … (Rein WC 60% Sup) must be used. To assist agencies with reporting reinstatements for the various Workers’ … the following information is provided to assist agencies with the reporting of Action/Reason combinations to be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workers