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VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… an appropriation that appears in bill copy where more than one 5 digit fund code would apply. The appropriation may therefore be used for more than one fund within a higher level fund group. Budget Transfer – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically … All operating transfers are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the … on request of the Budget Director by OSC’s Bureau of State Accounting Operations. Click here to download the table …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersPublic Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories … When confinement is ordered, 16- and 17-year-olds are now housed in specialized youth facilities operated by the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both … and final cash basis financial plans for the fiscal year as well as actual inflows, outflows, and balances stated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of West Seneca – Purchasing (2015M-11)
… $49.1 million. Key Findings The procurement policy does not reflect dollar thresholds that were increased in New …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDisposition of Farm Assets
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) appropriately disposed of the assets associated with its closed farms, including equipment, livestock, and … and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for … standards or guidelines for calculating cost savings values, so OMIG calculates cost savings as estimates based on …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsNon-Emergency Patient Transportation Services (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Non-Emergency Patient … is the largest municipal hospital and health care system in the country. HHC operates 11 acute care hospitals, four … services. These services must be authorized in advance by the patient's physician. The Corporation paid …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City Department of Consumer Affairs (Department) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followState Agencies Bulletin No. 2192
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.97 and exclude location pay and overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2190
… rate decrease. Affected Employees: Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.373% (0.00373) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryOpinion 88-43
… sheriff's personnel account, the county governing board is not obligated to replenish the sheriff's personnel account by … and maintains its own self-insurance fund, the employer is not reimbursed by an outside party such as an insurance … with Workers' Compensation Law, §25(4), the county, and not the employee, is entitled to retain the workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Economic and Demographic Trends – 2023 Financial Condition Report
… than that in 2019. The State’s unemployment rate fell from 7 percent in 2021 to 4.3 percent in 2022. The leisure … gains in all 10 State regions continued in 2022. New York City had the highest percentage of job gains of any region … and information—together make up 27.2 percent. New York’s Population Continued to Decline in 2022 According to U.S. …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
To determine whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized overlapping Medicaid and Essential Plan coverage
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andSelected Wage Investigation Procedures (Follow-Up)
… amounts assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as … critical in promoting compliance and in recovering amounts for aggrieved workers. DOL reported collecting $21 million, … and recovered wages. During that audit, we found that, for 69 of the 150 cases in our sample (46%), investigators …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followArlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased … one lease amendment that cost an additional $77,000 in materials costs without adequate documentation. Approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54