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Implications for the Future – 2022 Financial Condition Report
… and its ability to provide health care, education, human services and other essential programs. In recent years, for … in return; however, this was still well below the $1.92 national average. In the SFY 2022-23 Enacted Budget … combined balances in the State’s two major statutory rainy day reserves totaled $3.3 billion, roughly 50 percent of …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsImplications for the Future – 2021 Financial Condition Report
… and Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet … with New York City trailing its February 2020 levels by over 500,000 jobs. Economic forecasts are inherently … funding helped support State spending. As a result, by the end of the year, DOB was able to avoid making $8.2 …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureImplications for the Future – 2023 Financial Condition Report
… factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is … interest rates due to Federal Reserve Bank actions, and global uncertainty. In New York, lagging employment and labor force recovery relative to the nation will heighten …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureSeminars for Local Officials
… Balancing your role as a local government official with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsHousing for Seniors (Follow-Up)
… of the six recommendations included in our initial audit report, Housing for Seniors (Report 2021-N-4 ). About the Program The New York City (NYC … of the six recommendations included in our initial audit report Housing for Seniors Report 2021N4 …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitJust for State Employers
… using PayServ. In addition, employees whose NYSLRS membership is mandatory are automatically enrolled. … an SSN to NYSLRS, and NYSLRS is unable to process data for employees without both an SSN and DOB. Do not fill out … records that prevent deductions from being taken on time. Cause the employee to owe unnecessary service credit …
https://www.osc.ny.gov/retirement/employers/stateCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… saved $294.4 million on behalf of these recipients for clinic, inpatient, and practitioner claims that could have … saved $190.3 million on behalf of 17,818 recipients for clinic, inpatient, and practitioner claims that could have …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfTown of Oneonta – Town Clerk (2021M-59)
… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… complete report - pdf ] Audit Objective Determine whether Hamilton Central School District (District) officials sought … Determine whether Hamilton Central School District District officials sought …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of … enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… When SSA receives an SSI application for someone who is 65 years of age, it also checks the individual’s Medicare …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly disposed of. Town officials did not adequately monitor fuel use, which … an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories are …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35