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Selected Publications and Reports
… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOpinion 95-26
… Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay … room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer firefighters and … of these funds; and (3) to pay for improvements to property owned by the Association and used as the fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-26SUNY Bulletin No. SU-210
… of Newly Appointed Summer Session Employees Who Are Not Working the Fall Semester Agencies must terminate … CYP employees and start any Additional Pay Earnings that are necessary. Questions Questions regarding payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-210-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-224
… tax data records and verify that the marital status and withholding allowance are correct. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-240
… Employees Who Worked Summer Session Agencies must restart tax-sheltered annuities, federated funds, taxable and … 08/25/16for 21P employees who worked Summer Session. Tax Information Agencies must review the employee’s Federal, State and Local tax data pages and verify that the marital status and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-240-restoration-contract-pay-and-additional-pay-suny-21pXII.6.A Paying Another State Agency – XII. Expenditures
… General Rules for Paying Another State Agency SECTION OVERVIEW AND POLICIES … Unit to OSC. Interagency Vendor ID’s are a ten-digit number starting with “042” or “043.” Using the Interagency … pay other Business Units using an Interagency Vendor ID number starting with “042” or “043.” However, when Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Agencies Bulletin No. 1753
… 406 Strike/Disciplinary Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingOpinion 2002-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the members of a volunteer fire department may determine to use foreign fire insurance tax monies to make reasonable … of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the treasurer or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Comptroller DiNapoli Releases Audits
… Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit organization, is authorized by the State Education … In a prior audit, issued in August 2021, for a significant number of the delinquent tax assessments reviewed, auditors … identified, implementing both recommendations from the report. New York City Department of Education – Compliance …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… explain the process for each. For online agencies, there are three situations in which the SFS auto-sources a PO, which are: Sourcing POs from staged contract releases on an … purchase types (i.e., centralized contract purchases that are not part of the item master and discretionary purchases). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersCUNY Bulletin No. CU-733
… purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Elevator Mechanics. Affected Employees CUNY employees in … Brotherhood of Teamsters regarding rate increases for employees in the title of Elevator Mechanic, Elevator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… today released two audits revealing more than $70 million in questionable Medicaid claims and payments. DiNapoli’s … and recover any overpayments as soon as possible.” In the first audit , the Department of Health (DOH) made as much as $39.6 million in Medicaid overpayments through a reimbursement method …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Amerimed Kids is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualPerformance Incentive Program
… Incentive Program (Program) to reward its employees for meeting performance goals. A series of legal opinions and … by various State oversight agencies provide guidance for public authorities regarding performance incentive … a 57 percent share, of the total awards while accounting for less than 3 percent of the workforce. Over the scope of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programCost Reporting of Programs Operated by Gateway-Longview, Inc.
… Background Gateway, located in Buffalo, New York, is a not-for-profit organization that provides supportive, … educational, housing and substitute care services for children, youth and families. Gateway receives funding … and guidelines to provide direction on reimbursable costs. For the three fiscal years ended June 30, 2011, Gateway …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incTravel Card Transactions
… officials stated that unreconciled charges have dropped from $90,000 at the time of our examination to just over …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… POLICY An expense report must be submitted within 30 days of (i) the end of a travel event or (ii) the date the qualified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionAlbany Community Charter School – Financial Operations (2013M-185)
… Audit The purpose of our audit was to evaluate the process for selecting and negotiating the related financial terms for the building space needed for school operations and the effectiveness of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Opinion 2010-4
… Law § 122-b (2) authorizes "[s]uch municipality" to fix a schedule of fees and charges to be paid by persons requesting …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Other Bulletin No. 12
… OSC’s automatic processing of the portion of the 2010 Salary Increases not already paid Affected Employees SUNY … has been enacted authorizing the payment of the 4% retroactive increase for the payroll periods dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-12-retroactive-april-1-2010-salary-increase-suny-construction