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About this Report – 2023 Financial Condition Report

… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Annual Comprehensive Financial Report …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

Wyandanch Union Free School District - Budget Review (B22-7-1)

… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1

Hudson Housing Authority – Board Oversight (2016M-302)

… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … among employees or that increased managerial oversight is in place. Perform a deliberate and thorough audit of claims …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

About this Report – 2022 Financial Condition Report

https://www.osc.ny.gov/reports/finance/2022-fcr/about-report

XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks … The purpose of this section is to provide guidance to agencies regarding …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-check

Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance

… have other third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., … is considered the payer of last resort and, as such, FFS pharmacy providers are required to coordinate benefits with … period, Gainwell’s third-party liability recoveries on FFS pharmacy payments totaled almost $53 million. Key Findings We …

https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-health

V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance

… which a user will enter transaction information associated with its agency. Department is required on all operating … which a user will enter transaction information associated with its agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agencies

Death Benefits – Divorce and Your Benefits

… post-retirement death benefit section of the Retiree Death Benefits page . If a member is required to provide an … member’s designation of a spouse as beneficiary of certain benefits is revoked following a divorce, annulment, or …

https://www.osc.ny.gov/retirement/members/divorce/death-benefits

Accounts Payable Advisory No. 29

… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter … 4.D - Certification of Internal Controls over the Payment Process Guidance : Title 2, Chapter I, Part 6, Section 6.6 of … agency has sufficient internal controls over the payment process to ensure claims are appropriate to pay. Agency heads …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certification

State Agencies Bulletin No. 1961

… the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. … Form W-2 require the Retirement Plan checkbox in Box 13 be checked for every employee who is either: Covered * by an … to the plan. IRS Regulations require the checkbox to be checked for all employees who were eligible to participate in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021

State Agencies Bulletin No. 1862

… the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. … require that the Retirement Plan check box in Box 13 be checked for every employee who is either: Covered* by an … to the plan. IRS Regulations require the Checkbox to be checked for all employees who were eligible to participate in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020

Administration of the Contract With the Center for Urban Community Services

… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 … contracts with not-for-profit providers for a range of health and social services, including supportive housing. … We audited the New York City Department of Health and Mental Hygienes DOHMH administration of a contract …

https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-services

State Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … (Steuben County) The board and district officials have not adopted realistic budgets or effectively managed … soliciting competition, but the district chose not to do so. East Moriches Union Free School District – Claims …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 1319

… rounded to the nearest dollar. If the resulting salary is greater than the Job Rate based on the 04/01/14 Salary … will reduce the salary to the Job Rate. If the salary is greater than the Job Rate of the employee’s grade on the … Rate based on the 04/01/14 Salary Schedule , whichever is greater. If the employee has a Pay Basis Code of ANN, 21P or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1319-april-2014-public-employees-federation-pef-salary-increase

Performance of Duty Disability – Special 20- and 25-Year Plans

… incapacitated (physically or mentally) for performance of your duties as the natural and proximate result of a disability sustained in such service, not caused by your … you may be eligible for this benefit regardless of the amount of service credit you have. Notice of …

https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disability

Opinion 93-16

… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …

https://www.osc.ny.gov/legal-opinions/opinion-93-16

Comptroller DiNapoli Releases School Audits

… Central School District , Mount Pleasant Blythedale Union Free School District and the Pelham Union Free School District . “In an era of limited resources … and salaries for employees. Mount Pleasant Blythedale Union Free School District – Short-Term Borrowing and …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1