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Distressed Provider Assistance Account
… to do the following: In SFY 2022-23 through 2024-25, OSC is directed to withhold sales tax collections in the …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountState Agencies Bulletin No. 1971.2
… bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected … existing employees with a change to their Request Direct Deposit record are affected . Background Form AC 2772, Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such … errors and the potential for entering the Direct Deposit account information for the wrong employee. NYS EMPLID: … signing into their New York State Payroll Online (NYSPO) account. Agencies should locate the employee in PayServ using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-querySelected Controls Over the Property Tax Assessment Process
… audit focused on Tax Class 2 properties that are valued as income producing, based on income and expense data. The audit period was July 1, 2013 … assessed. For Tax Class (TC) 2 properties, which include rentals, co-ops, and condos with more than three units, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases School Audits
… appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud … over the claims processing function to ensure that claims are adequately documented and supported, are for appropriate …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Disability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or someone authorized to file on the employee’s … application, we review it to determine if it meets all filing requirements. If the requirements have been met, … General Municipal Law Sections 207-a and 207-c status; All medical records that are in your possession; Overtime …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsRetirement System Membership – Special 20- and 25-Year Plans
… for New York State or any municipal employer in the State, membership in the New York State and Local Police and Fire … has adopted it. Withdrawing from a Special Plan You may withdraw your election to participate in a special plan after …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… or mailed check. Pensioner-1 received her first payment on February 1, 1999, in the amount of approximately $1,740. …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannBuffalo Academy of Science Charter School - Procurement (2019M-250)
… purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies regarding refund checks (i.e. … the Post Office may return a check because of an incorrect address. Other times, a payee may request that a … and reversing the accounting entries of the original payment. ADDITIONAL INFORMATION #1. Looking Up a Refund Check …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) to establish a new bank … the new account; Estimated initial balance; Estimated maximum balance anticipated on both a short-term and a … assist state agencies with banking-related problems. Such assistance includes providing current information about the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsVillage of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed … for 2012-13 through 2014-15. The Board has not adopted a multiyear financial plan. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 members covered under Retirement and Social Security … Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified by …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsClarence Central School District – Financial Condition (2016M-128)
… Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with … fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Unified Court System Bulletin No. UCS-45
… bargaining unit eligible for this deduction. Employees in Bargaining Units F8 and S9 are now eligible. Affected Employees Employees in Bargaining Unit SY represented by New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtIndian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the period July 1, … Ensure that a deliberate and thorough audit of all claims is conducted by each member of the Board or an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Wayne County Court and Trust Funds (2022-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the … Company checks. Strengthen the policy for the use of debit cards including a requirement for authorization prior to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs