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Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Dynamic Center Inc. on its … Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2195
… of processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2024. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024State Agencies Bulletin No. 685
… to current agency queries to obtain valid results for the full Agency Law Enforcement Services Unit and the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleState Agencies Bulletin No. 1126
… Purpose To explain the extension of Military and Training Leave … is effective 1/1/12 for all eligible employees Background A memorandum of Understanding (MOU) between each of the … the Military Leave Benefits though 12/31/12 in response to the continuing need for New York State employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsAccountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles (Department) accurately assessed, … and Traffic Law authorizes cities with a population of 200,000 or more to adjudicate non-criminal traffic … non-negotiable costs – preset based on the type and date of violation – that cannot be waived. However, the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesState Police Bulletin No. SP-78
… Purpose To provide procedures to the Division of State Police for a new Earnings Code to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsSelected Employee Travel Expenses
… April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … appropriate, to recoup the charges from the vendor or the employee. Maintain appropriate documentation for the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesOpinion 89-48
… docket,' which shall be suitably ruled in columns headed 'owner,' 'contractor,' 'claimant,' 'property,' 'surety,' 'amount of … provides the monetary guarantee that the obligation of the contractor and/or subcontractor will be met. We have been …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village of … The Village of Herkimer (Village) is located in the Town of Herkimer in Herkimer County and provides water and …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program … was made to the low bidder that was within 15 percent of the engineer’s estimate. No bidder who otherwise would … certifying is unaware, after completing diligent research, of any protest or other objection to the award. The use of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionState Agencies Bulletin No. 2137
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for … allocated to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2030
… Purpose The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for … allocated to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-eventsAccountability and Surplussing of Vehicles (Follow-Up)
… included in our initial audit report, Accountability and Surplussing of Vehicles ( 2018-S-42 ). Background The New … developmental disabilities. It provides services directly and through a network of approximately 600 not-for-profit … or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followState Agencies Bulletin No. 2238
… Employees: All agencies with appropriations due to lapse on June 28, 2024, are affected. Background: Appropriations … allocated to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll … pools that are affected by lapsing. A link will be posted on the PayServ Bulletin Board as well as the OSC website. See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 2346
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … See attachment: June 30, 2025 Lapsing Chartfield Strings in PayServ Agency Actions: Agencies will have to ensure that … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs … allowable, properly calculated, and adequately documented in accordance with C onsolidated Fiscal Reporting and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incOpinion 95-16
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school … as other taxes for the support and maintenance of the schools therein (emphasis added). Thus, subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Use of Vendor-Supported Technology (Follow-Up)
… Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and Niagara counties, including … and 250 servers that support 30 databases. As a public benefit corporation, NFTA must adhere to the New York …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… systems are used to process Medicaid applications and enrollments. Each individual who applies for Medicaid … concurrently enrolled in FFS under different CINs; and $2.5 million in potential duplicate FFS payments made on … payments for foster care recipients with multiple CINs and, by the end of our fieldwork, $16.6 million of the $32.6 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-client