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I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. … The New York State Guide to Financial Operations GFO acts as a reference source for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsState Comptroller DiNapoli Releases Audits
… only 57 percent of growers in the program and tested plant THC levels for only 58 percent of the growers during 2018. … a sample of 874 claims, Empire overpaid LIHN hospitals $3,597,688 for 722 special item claims (83 percent of the …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 422.1
… submitted for each check date. Requests can be processed up to five business days following the check date per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsOptional Service Credit Purchase Payments – Enhanced Reporting
… transfer from an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests to pay … your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… across the country, because we know we find comfort and strength by being united. We thank all those who put their …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli … as a second line of defense to stop inappropriate refunds on high risk returns. The majority of questionable refunds … filed by taxpayers who claimed refundable credits based on incorrect information such as fake or inflated number of …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… employee for 39 years. He was scheduled to retire from his position as the Director of Parks and Recreation in March … were identified that were directly related to his operation of the Department. On April 11, 2013, John … not appear to be related to the program, were payments for his family members or his own personal creditors, and other …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsOversight of Homeless Shelters (Follow-Up)
… – estimated at more than 80,000 and comprised of families, couples, and single adults – while guiding them to … oversees these larger-scale facilities, and is responsible for inspecting these certified shelters and ensuring they … and Regulations. In contrast, it has delegated authority for oversight of smaller, uncertified shelters to the Local …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 ). About … appropriate steps to collect all available drug rebates for HARPs. The audit covered the period October 1, 2015 … We determined the Department failed to collect rebates for HARP-related drugs since the program’s inception. We …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followOversight of Building Construction Site Safety (Follow-Up) (2023-F-32)
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up) (2019-F-31)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f31.pdfState Contract and Payment Actions in April
… Cerrone Inc. to reconstruct the central heating plant at Buffalo State University in Erie County. $4.6 million with … Site Development Inc. to reconstruct parking lots at Buffalo State University in Erie County. $2 million with PSF … million for tribal-state compact payments to the cities of Buffalo, Niagara Falls, and Salamanca, and to the counties of …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Agencies Bulletin No. 275
… tax rate. Affected Employees State employees who live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityAvailable Pension Payment Options – Special 20- and 25-Year Plans
… after retiring), no pension payments will be paid to any beneficiary. Cash Refund — Contributions ( Available only to … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … lifetime and is based on your birth date and that of your beneficiary. When you die, your beneficiary will receive the …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… after retiring), no pension payments will be paid to any beneficiary. Cash Refund — Contributions (Available only to … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … lifetime, and is based on your birth date and that of your beneficiary. When you die, your beneficiary will receive the …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsState Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… Purpose To determine whether the Department of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period … manufacturers. On a quarterly basis, the Department of Health (Department) submits rebate invoices to the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansAccess Controls Over Selected Critical Systems
… Objective To determine whether access controls over selected Office of Children and Family … are sufficient to prevent unauthorized or inappropriate access to those systems. The audit covers the period August … To ensure that only authorized users are allowed to access this information, agencies, such as OCFS, must follow …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsOversight of the Early Intervention Program’s State Fiscal Agent
… State, the Department of Health (Department) is the lead agency responsible for the Early Intervention Program … at no cost to an eligible child’s family, and are funded first through third-party payers, including commercial insurance and Medicaid. The State and counties share the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agent