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II.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not Reflect New York City Residence. Home Address is a P.O. Box. Background New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataBrownfield Cleanup Program
… to the expected use of the property (e.g., residential or commercial). These substances may pose a range of hazards to … voluntary Brownfield Program, the Inactive Hazardous Waste Disposal Site Program (referred to as the Superfund Program) … all suspected or known potential inactive hazardous waste disposal sites. Potential sites go through an environmental …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 2194
… for assistance. Detailed descriptions of all mailboxes can be found on the PayServ Bulletin Board. Agencies can find guidance for responding to employee garnishment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsAuditors
… ID Minimum Qualifications Bachelor's or Graduate degree in Business Administration, Business Management, Computer … or Bachelor's or Graduate degree including 24 credit hours in Accounting and/or Auditing Note: You may apply if you're … of graduating and have completed at least 18 credits in your major. Apply Create an Account …
https://www.osc.ny.gov/jobs/auditorsJustice Center Audits
… S.5446 (Carlucci) - Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller for the … Authorizes certain reports relating to reportable incidents involving vulnerable persons to be …
https://www.osc.ny.gov/legislation/justice-center-auditsOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is … through October 27, 2017. Background The Department of Health (Department) oversees nursing homes in New York State … and resident care equipment to ensure their safe operating condition in accordance with Section 415.29(b) of Title 10 of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDo Not Call Enforcement Efforts
… mobile and landline phone numbers on a central national registry to reduce unsolicited telemarketing calls. The … consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the … (FCC) collaborated to create the National Do Not Call Registry (Registry), and consumers’ phone numbers that were …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. PFLL provides preschool … June 30, 2015, PFLL reported approximately $2.3 million in reimbursable costs on its CFRs for one rate-based … fiscal years ended June 30, 2015, we identified $66,597 in ineligible costs that PFLL reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Background Variety, a not-for-profit organization located in Syosset, New York, is an SED-approved provider of special … to about 420 children from school districts located in Nassau and Suffolk Counties and New York City. Variety is … 30, 2014, Variety reported approximately $9.35 million in reimbursable costs for its rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Adirondack Helping Hands, Inc. (Adirondack) on its … for preschool special education services through rates set by SED. The reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jawonio, Inc. (Jawonio) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the … To determine whether the costs reported by Jawonio Inc Jawonio on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualOversight of Selected Fiscal Aspects of Homeless Shelter Services
… (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered the period … through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesAssertive Community Treatment Program (Follow-Up)
… included in our initial audit report, Assertive Community Treatment Program (2014-S-25). Background The New … way OMH accomplishes its mission is through the Assertive Community Treatment (ACT) program, which provides treatment, … subsections included in our initial audit report Assertive Community Treatment …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. Background … in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to additional payments for special …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughMedicaid Program – Improper Payments to a Physical Therapist
… 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison … who are enrolled in both Medicare and Medicaid. Under this arrangement, Medicare is the primary payer and Medicaid … Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistPipeline Safety Oversight
… Commission (PSC) is providing oversight of pipeline safety in accordance with State regulations and federal performance … provides partial reimbursement for the costs they incur. In New York, the PSC operates a federally certified safety … with 23 fatalities, 123 injuries, and $77 million in property damage. PHMSA relies on state inspectors as the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… to fully and accurately accumulate State costs related to site investigation and remediation, bill for and collect … responsible for the Inactive Hazardous Waste Disposal Site Program (Program), also known as the State Superfund … of possible responsible parties, and remediation of the site. Responsible parties are legally responsible for site …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryCapital Planning
… rail cars; light rail stations and bus shelters; NFTA’s radio and train control systems; its rail station escalators; …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planning