Search
About Statement No. 67 – Governmental Accounting Standards Board
Governmental Accounting Standards Board GASB Statement No 67 establishes accounting and reporting standards for public pension systems
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… welfare and unemployment insurance programs are supposed to provide a safety net for society’s poor and unemployed to … automated message and require the receiver of the call to press a number to proceed. The DOL automated telephone system would not press the number to continue with a jail phone call, so they …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsSelected Aspects of Incident Intake and Investigation
… blank fields for significant dates, including the date the incident was reported or when a finding was made. Such errors …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationWhat is a Defined Benefit Plan?
… plan, you will receive a monthly pension payment for the rest of your life. How Defined Benefit Plans Work Defined … their individual account, so market downturns, especially near retirement, can affect the value of the benefit. During …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 97-10
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … in accordance with the provisions of that section (see General Municipal Law, §109-b[1][a], [2]). Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… of Cemeteries sufficiently monitors not-forprofit cemetery corporations to ensure fiscal stability and adequate facility … either due to fiscal issues or simply because there are not enough citizens willing or able to take on its … of Permanent Maintenance Fund requirements to determine what actions each needs to take to ensure it is sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceState Agencies Bulletin No. 748
… Purpose To inform agencies of OSC’s automatic processing of the Merit … of a merit step to eligible PEF employees. After an employee receives a Merit Step payment, the Merit Step … code of PAY/CSL (Pay Rate Change/Correct Salary). Note : If the employee returned to the payroll during Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… contributions on file. Tier 2 and 3 (Article 11) Members The following rules apply when borrowing against your … repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity … a loan. You can see how much you are eligible to borrow, what the repayment amount would be, if your loan will be …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… several years due to errors in its billing system and may have exposed patients to unqualified and uncredentialed … to treat Medicaid patients. The department must act on our recommendations and address these shortfalls, so … a patient’s transfer as a discharge, which is a red flag that the claims are at a high risk of overpayment. In …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionOpinion 91-11
… Morin v Foster , 45 NY2d 287, 408 NYS2d 387 and Hampton Heights Development Corp. v Board of Water Supply of the City … to bind successor legislatures. Subsequently, in Hampton Heights , supra , the Appellate Division, Fourth Department, …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Comptroller DiNapoli Releases Municipal Audits
… of Bohemia Fire District , Village of Candor , Town of East Hampton , Islip Housing Authority , Jefferson Community … , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… Objectives To determine whether Homes and Community Renewal (HCR) has … the State. HCR also administered the COVID RRP, which was established by the State as part of the Emergency Rent … (HQS) that were not remediated timely included: no gas, exposed electrical wires, and faulty carbon monoxide …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingNon-Revenue Service Vehicles and On-Rail Equipment
… Objectives To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently … responsible for an inventory of 1,034 active vehicles used by 26 LIRR departments and disposed of 282 vehicles. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) were properly … reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, … ended June 30, 2015, Kinderwise reported approximately $1.65 million in reimbursable costs on its CFR for one …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualCity of Glen Cove -- Budget Review (B17-7-12)
City of Glen Cove Budget Review B17712
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… The Chairman of the Legislature is the County’s Chief Executive Officer; however, the Legislature appoints a Chief …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Applying for Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you are concerned about meeting a filing deadline, you can mail the document via “Certified Mail — Return Receipt Requested.” When we receive the … on the date the transmission is received, you must still mail us the original document to continue the process and …
https://www.osc.ny.gov/retirement/publications/1511/applying-benefitsSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest Birch Family Services, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1677
… schedule for AC-230s (Report of Check Returned for Refund or Exchange) Background To maintain the efficiency of AC-230 … any paychecks issued in 2017 that are not cashed, reversed or reissued will be turned over to the Office of Unclaimed … by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… is governed by its Charter and other laws of the State of New York. The Common Council, consisting of five elected …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146