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XII.6.I Paying a Non-State Employee – XII. Expenditures
… workers are properly taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state … to an IRS audit, and resulting financial penalties to New York State if the IRS determines a worker has been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeePayment for Service Credit – Article 14 Benefits
… As a Tier 3 member covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two kinds of past service … for a period of previous or military service. Once you have made payment and have accrued two years of service …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditThanksgiving Day Message from State Comptroller DiNapoli
… workforce that serves the people of this great state. We live in a state and country with bountiful opportunities, and …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards at Prohibited Locations ( 2016-S-52 ). Background Our initial report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followState Agencies Bulletin No. 1681
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2 must be … 590-A, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS … as a default. OSC will identify employees who have retired from the State of New York subsequent to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018State Agencies Bulletin No. 1606
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2 must be … 590-A, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS … as a default. OSC will identify employees who have retired from the State of New York subsequent to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearShenendehowa Central School District – Longevity Payments (2023M-165)
Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shenendehowa-central-school-district-2023-165.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52)
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52.pdfCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… 17, 2014. Background The Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, … as a result of this audit. … CheektowagaMaryvale Union Free School District Financial Condition 2015M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Purpose To determine if the Department of Health overpaid health care providers’ Medicaid claims for … to Medicaid through eMedNY, the Department of Health’s (Department) automated claims processing and payment … We sampled 266 such claims (totaling $220,661 in Medicaid payments) to determine the appropriateness of the payments. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesState Agencies Bulletin No. 2321
… is to notify agencies of an automatic dues increase for employees represented by NYSCOPBA, Inc. in Bargaining … will automatically increase the biweekly deduction amount for dues, deduction codes 291 (BU01) and 491 (BU21) as … is to notify agencies of an automatic dues increase for employees represented by NYSCOPBA Inc in Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2321-new-york-state-correctional-officers-and-police-benevolent-associationWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … special education provider located in Westchester County, New York. WestCOP provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualOpinion 91-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … represented by board member's personal attorney) GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the established internal controls … The Board did not audit claims to ensure that all Village payments were supported and in compliance with the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180CUNY Bulletin No. CU-784
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by SEIU, Local 246 in Bargaining Unit T1. Affected Employees: Employees … 267) rate as follows: Current Biweekly Rate New Biweekly Rate $40.00 $47.00 Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-784-service-employees-international-union-seiu-local-246-duesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper … for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in implementing our … Of the five audit recommendations related to separation payments, one recommendation was fully implemented, one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27.pdfCity of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … funds. As a result, the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Police Bulletin No. SP-119
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … in Bargaining Unit 17 Background Pursuant to Chapter 69 of the Laws of 2009 which implemented the Agreement between New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employees