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State Agencies Bulletin No. 2117
… checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS blackout period. … ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. However, if the AC-230 corresponds with a direct deposited payroll check the AC230 will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 1282
… Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense … advice as a “Taxable Expense” (Earnings code TXE ). The final transfer of taxable travel reimbursements for 2013 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… result from the general deterioration of an individual’s health, inadequate treatment or neglect, or from the … to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, whose necessity is …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… other rights and obligations. For intangible right-to-use lease and subscription-based information technology …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … that reflect the District’s operating needs based on historic trends, contracts or other projections. Develop … but questioned one issue. Appendix B includes our comment on the issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business … as transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216State Agencies Bulletin No. 1515
… Due to a change in the bank reconciliation process and the risk of personal checks being returned for … checks, certified checks, bank checks, money orders and agency checks will be accepted. Effective Date(s) … email notification will be sent to the payroll officer and the preparer of the AC230 that the check is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. … is appointed by the Village Mayor. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $214,000. … Key Findings The Board has not established procedures for the Library’s collection and disbursement of donated …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state … of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsState Agencies Bulletin No. 911
… Purpose To inform agencies of the processing implemented as a result of the Governor’s … unrepresented employees. Affected Employees Employees in the following bargaining units except those noted below: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryOn-Time Performance
… non-rush (mid-day and evening) periods, and every hour for overnight service. A SIR train is on time if it arrives at …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceEffectiveness of the Information Technology Transformation
… we anticipate that ITS will continue to work toward full implementation of our recommendations. Nonetheless, with …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… August 5, 2020 July 22, 2020 July 9, 2020 Subscribe for Latest Updates The State Comptroller’s Office is committed to … on the State’s economy and finances. Subscribe to get the latest update. Subscribe … The COVID19 pandemic and resulting …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Opinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is the declining balance method ( see Shepard v. City of New York , 216 NY 251, 110 NE 435; Haffey v. Lynch , 193 NY 67, …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… Purpose To determine whether the Department of Health (Department) and managed care organizations (MCOs) … Background The Medicaid program provides a wide range of medical services to those who are economically … New York’s Medicaid claim costs totaled over $58 billion, of which managed care accounted for about $34 billion. Under …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersState Agencies Bulletin No. 1596
… reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1674
… reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1213
… Purpose To provide calendar year-end procedures for taxable travel reimbursements in order to comply with IRS reporting requirements. This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations … in) provides comprehensive medical services that range from hospital care and physician services to dental and … are given 30 days after the issuance of the follow-up to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-follow