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Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfMedicaid Program - Medicare Part D Clawback Payments (2018-S-46)
To determine whether the Department of Health overpaid the Medicare Part D prescription drug phased-down state contributions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s46.pdfSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schonowe-volunteer-fire-2021-185.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76)
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76.pdfThe Survivor's Benefit Program for New York State Employees
The Survivor’s Benefit Program provides a minimum death benefit to survivors of eligible New York State employees.
https://www.osc.ny.gov/files/retirement/publications/pdf/1655-survivors-benefit-program-nys-employees.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfUncollected Penalties (2012-S-69), 90-Day Response
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69-response.pdfUncollected Penalties (2012-S-69)
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76) 90-Day Response
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76-response.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14) 30-Day Response
2023-F-14
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfWorld Trade Center Notice for Members and Retirees of the New York State and Local Retirement System (RS6047-N)
For NYSLRS members and retirees involved in the rescue, recovery or cleanup operations of the World Trade Center aftermath.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-n.pdfHousing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4)
To determine whether Local Program Administrators (LPAs) were selected appropriately and their selection was properly documented by Homes and Community Renewal, and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfCUNY Bulletin No. CU-587
… strings for agency position pools. There should be no disruption to PayServ system availability during this … that are due to lapse on June 30, 2017 (refer to Payroll Bulletin No. 1573 ). Agency Actions Agencies should review … due to lapse on June 30, 2017. Agencies should review Bulletin Payroll Bulletin No. 1573 for a list of chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-end