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Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… and supported disbursements from January 1, 2022 through September 30, 2023.However, the manager’s duties were not segregated, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Comptroller DiNapoli Releases School Audits
… guidance. Fonda-Fultonville Central School District – Payroll (Montgomery County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … all the disbursements reviewed were properly recorded on board-approved abstracts, the board does not conduct a … supported with adequate documentation. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Arcara. The charge carries a maximum penalty of 10 years in prison and a $250,000 fine. In addition, Cowart’s son and … children and youth the importance of proper etiquette, what bullying is and what they can do about it and to teach … by his mother, Allen Cowart defrauded the NFHA and the New York Office of Children and Family Services (NYOCFS). …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOrdinary Disability (Section 362) – Police and Fire Plan
… your FAS. The benefit would also include an annuity based on any annuity savings contributions you have made. The … Tier 5 and 6 members would not receive an annuity based on those contributions. If you are 60 or older at the … service or within 90 days from the date you: Are last paid on the payroll; Are last on an authorized medical leave of …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362DiNapoli Announces State Contract and Payment Actions for Feb. 2014
… $3.8 million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Unified Court System Bulletin No. UCS-138
… new bargaining unit agreements. Agencies should refer to Payroll Bulletin UCS-108 for eligibility information. OSC … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular … undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… Operating System, and JobZone and CareerZone, which are job search and career planning tools. Six State agencies … Continuing Education Services – Vocational Rehabilitation, are responsible for licensing or contracting with providers …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followPublic Welfare – 2023 Financial Condition Report
… monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, … couples, persons who have exceeded the 60-month limit on Family Assistance, children living apart from adult …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… United HealthCare for prescription medications under the State's employee health insurance program. The audit covered … 1, 2008 through December 13, 2011. Background The New York State Health Insurance Program (NYSHIP) provides health … the prescription drug benefit portion of the Plan. Based on the primary contract, the Department reimburses United for …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems … authorized, for valid purposes and paid in a timely fashion. Officials and employees did not have clear guidance on how the disbursement process …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonDiNapoli Announces State Contract & Payment Actions for July 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews … and payments entered into by the state. This builds on his commitment to added transparency via his Open Book New …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Vested Retirement Benefit – Police and Fire Plan
… age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as early as the … eligibility date, your vested retirement will be effective on the date the application is received. Remember, it is up …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfManagement of Unexpected Delays and Events During Winter 2017-18
… under its original name. It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic … Queens. The LIRR operates 24 hours a day, seven days a week. On an average weekday, the LIRR carries 311,054 … trains were canceled, partially canceled, or were late (arriving at the destination six minutes or more after the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Overview – What Every Employer Should Know
… Maybe you’re a long-standing employer looking to brush up on the basics of Retirement System participation. Maybe …
https://www.osc.ny.gov/retirement/employers/partnership/overviewOpinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … company located and authorized to do business in this State (see also Education Law, §§1604-a, 1723-a, authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … of interest in the town's contract with the firm. You state that the board member is a part-time employee of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-44