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State Agencies Bulletin No. 2026
… when an employee’s gross salary is insufficient to cover all their deductions. OSC Payroll has made updates to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the provisions … For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud reduction and facilitates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up) (2018-F-10) 90-Day Response
To determine the extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f10-response.pdfDiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… 13, 2015. Cizik admitted to stealing $121,772.72 in pension benefits issued by the New York State and Local … a power of attorney to access his account and withdraw pension benefits paid on his behalf during a 12 year period … “Ms. Cizik stole $120,000 by pocketing her uncle’s state pension payments after his death. Now, she has pleaded guilty …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… the resulting contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more annual (or … OSC prior to releasing a competitive solicitation or submitting a contract transaction for approval to discuss the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdfElection Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfTown of Marathon – Claims Audit Process (2022M-124)
… been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … support such as a voucher, itemized receipt or invoice. 15 claims totaling $40,352 were approved without evidence of …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfXIX.6.D Reporting – XIX. Project Costing (PCIP)
… source even though the total project costs are contained in one SFS Project. SFS reports include the full project … funds related to the grant. The Featured Reports Listing in SFS Coach is updated to include information on the … with drill down to related project transactions in Project Costing. The report provides, by Reference Award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingMedicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37-response.pdfSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly deposited receipts and … made $11,900 in disbursements. Key Findings The Board did not review and the Committee (composed of the President and … in jail and five years of probation and was ordered to pay restitution. The Board did not conduct a proper audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsSherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Eden Central School District – Capital Project Management (2024M-83)
Determine whether the Eden Central School District District Board of Education Board and District officials provided sufficient oversight of and managed the Districts 2022 capital project project in a transparent manner
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Reporting Regulations 315.2 & 315.3
… obligated or agreeing to make contributions to the retirement system on behalf of its employees. (b) The term employee shall mean an individual performing services for the employer for which the employer has the … of this section shall be made so as to be received by the retirement system within seven days after the close of the …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153State Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedXI.2.B Contract Numbering – XI. Procurement and Contract Management
… Prefixes of this Chapter for additional information). A “T” contract prefix must be utilized for such contracts, … multiple purchasing State agencies through the issuance of purchase orders. OSC approval is required for the … Community Projects Fund. OP= One Time Purchase (Purchase Order Subject to OSC Approval) A transaction used as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingMorris Central School District – Fund Balance Management (2023M-47)
… pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64