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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsAbout this Report – 2022 Financial Condition Report
… reports such as the Annual Comprehensive Financial Report (ACFR) . Financial condition is a broad concept aimed at …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersNew York’s Economy and Finances in the COVID-19 Era
… Will Things Return to Normal? Well over half of New York’s small businesses said they do not expect business to return … at least six months. Within that total: 44% of New York small businesses expect a return to normality to take more than six months 12% of New York small businesses do not expect a return to normal levels at …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Street Construction-Related Permits (Follow-Up)
… (HIQA) is DOT’s enforcement unit, which operates 24 hours a day, 7 days a week and has an office in all five … of receiving a CAR. Corrective action is required within 3 hours of the issuance of a NICA by telephone call or email. … including ensuring that permittees had proof of sufficient insurance. DOT did not ensure that only emergency work was …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followState Agencies Bulletin No. 2087
… the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase … earnings reach the $330,000 limit. Contributions will resume the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2101
… is to inform agencies of the 2023 New York State Paid Family Leave Program rate decrease. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background The New York … wage. The maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 through 6 members of the ORP and VDC are affected. Background: In accordance … The purpose of this bulletin is to notify agencies of the 2024 maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2190
… Dates: Effective for all 2024 paychecks beginning January 3, 2024 (Administration cycle) and January 11, 2024 (Institution cycle). Eligibility Criteria: Employees with a regular work schedule of 20 hours or more per week are eligible after 26 consecutive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2192
… Dates: Effective for payroll checks dated January 3, 2024 (Administrative) and January 11, 2024 (Institution). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2024, will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2025 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryDrug Management and Disposal
… and addiction. Both conditions factor into the need for safe drug disposal practices. Drug disposal options for the … boxes, where unwanted drugs can be dropped off in a secure box; takeback events, which are generally held at locations … 2013. As of March 2017, there were at least 346 collection box locations in the State, of which over 65 percent were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… additional sources of health care coverage. In accordance with the New York State Social Services Law, the Department’s … managed care premium payments could be minimized with improved oversight and management by the Department: The … The Department has not implemented similar controls with regard to non-NYSOH-enrolled recipients, such as …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyNursing Home Surveillance (Follow-Up)
… Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New … through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual … generally met its obligations to conduct Standard Health and Complaint surveys in accordance with federal and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followFinancial Condition and Selected Expenses (Follow-Up)
… Selected Expenses ( 2015-S-21 ). Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise … VLT revenue subsidies) was sound, its traditional racing-related operations (excluding VLT funding) continued … certain expenses that were not ordinary or necessary for racing operations, which contributed to NYRA’s racing-related …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followRailroad Bridge Inspection Program (Follow-Up)
… to as the Rail Safety Act of 2016, which has passed the Assembly and Senate and is awaiting review and approval by …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… included in our initial audit report, Excessive Medicaid Payments for Services to Recipients Receiving … the Department was correctly paying claims for services to Medicaid recipients who also have health insurance through … ended June 30, 2009, we identified about $600 million in Medicaid payments that could have been avoided had the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-follow