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VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… provide that whenever the compensation of an employee is paid from Federal and other dedicated revenue funds of the … exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by the total … cash or for budgetary issues, redirect functionality is available to agencies to use an alternate chartfield …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … June 30, 2015, auditors identified $253,494 in ineligible costs that the school claimed for state reimbursement … to direct care preschool employees. Department of Taxation and Finance: Property Tax Credits (2018-BSE8-01) …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsSelected Procurement and Contracting Practices
… and services are obtained competitively and at reasonable prices. The audit covers the period April 1, 2012 through … goods and services are obtained at reasonable, competitive prices. Key Findings SUNY officials have generally … policies, including, but not limited to, documenting that prices are reasonable. Update the procurement card policy …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesState Comptroller DiNapoli Releases Audits
… released. Department of Health – Medicaid Program: Claims Processing Activity April 1, 2025 Through September 30, 2025 (2025-S-11) During the … 30, 2025, the Department of Health’s (DOH) claims processing system, eMedNY, processed almost 331 million …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsUpstate Medical University's Billing Practices
… (Upstate) billing practices are adequate to ensure that insurance carriers are billed timely and that services being … 1.8 million patients annually, and works with over 30 insurance carriers to provide health care for their insured … denied, and payments might not be obtained for services. Insurance carriers may deny payment for a variety of reasons …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOpinion 98-14
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … HOME RULE LAW, §10(1): The town highway superintendent's annual budget estimate must specify the four major … and will not be given effect ( Incorporated Village of Nyack v Daytop Village, Inc. , 78 NY2d 500, 577 NYS2d 215; …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Accounts Payable Advisory No. 31
… String (charge line) is correct and appropriate based on the goods and services purchased. Therefore, when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsArea #2 – IT Security Training and Awareness – Information Technology Governance
… all users in IT security training. It is also important to update the training material periodically to address new … cause their computers to become infected with malicious software that may compromise any personal, private or … New York State Office of Information Technology Services https://its.ny.gov/ New York State Office of the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… was stated on the record in today’s court proceedings, it is expected that Lynch will be sentenced to two-and-one-third … in restitution and forfeiture. "Mr. Lynch's conviction is the fourth to stem from my office’s audits and … said. "Today's guilty plea demonstrates that my office is committed to ensuring that taxpayer funds are being spent …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditState Fiscal Year 2022-23 Enacted Budget Analysis
… -11.4% $19,364 29.8% Total All Funds Revenue $177,435 $191,300 7.8% $244,375 27.7% $210,556 -13.8% $33,121 18.7% Total … for child care subsidies will expand from 200 percent to 300 percent of the federal poverty level. For families … stormwater grants increased to $250 million; and $300 million for projects to preserve, enhance and restore New …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… “The plan includes an increase in the city’s property tax rate and lays bare the considerable obstacles it faces to … The city made an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, fueled by stronger personal income tax revenues and a more than 9% increase in the property tax …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetPandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfInspecting Highway Bridges and Repairing Defects
… has six weeks to take appropriate action (i.e., close the bridge, repair the defect, or take alternative action to ensure the bridge is safe to use. Less serious safety defects may also … requirements for classifying, reporting and repairing bridge defects. Instead, it follows its own method but does …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsSelect Financial Management Practices
… grew from $503,430 in 2012 to over $1.7 million in 2013 (a 250 percent increase). In 2014, the balance decreased to $1 …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… NYSLRS can only award retroactive service credit based on litigation, settlements or arbitration when such actions … To adjust a member’s earnings or days worked due to litigation, settlement or arbitration award, follow the … Litigation settlements and arbitration can affect a NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditOffice of Operations: 2024 Virtual Fall Conference
This conference is intended for State agency staff who have responsibility for adding vendors procurement payments accounting finance 1099 Reporting or contract management
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archived