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XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide Financial System … were provided by the State that resulted in a claim for collection from the State (accounts receivable). Obligation Date is the primary date used for the accrual and modified accrual bases of accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesWage Theft Investigations
… whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April 1, … reports. Employers may be allowed a payment plan for restitution, but the Division has not established … manage the current cases and backlog. Develop criteria for investigators to use to determine if a payment plan …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Agencies Bulletin No. 1892
… (Internal Revenue Service) tax withholding requirements for 2021 and other tax related topics. Affected Employees … PayServ with the new Federal and New York tax requirements for 2021. OSC continues to use the Percentage Method on an … for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Medicaid Program – Improper Medicaid Payments for Childhood Vaccines
… no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal government purchases … fee for administering the vaccines. For children enrolled in Medicaid, the Medicaid program pays the vaccine … vaccines. Formally advise providers to report accurate claim information when billing Medicaid for administered VFC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesCost-Saving Ideas: School District Auditing – Internal Auditor
… inter-municipal or shared service agreement an independent contractor a BOCES employee – only if the BOCES does not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorAnthem Blue Cross – Coordination of Benefits With Medicare
… and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal … which pays primary typically pays the majority of the claim, it is important to ensure that the proper coordination … Medicare-related information. Additionally, weaknesses in Anthem’s and Civil Service’s reconciliation of member …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareState Agencies Bulletin No. 2272
… schedule and to introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected Employees: All employees with a paycheck … the pay cycle. Please refer to Payroll Bulletin 1964 and Request Stop Payment Job Aid . Bank check or money order- An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeOversight of the Early Intervention Program’s State Fiscal Agent
… period April 1, 2013 through December 10, 2015. Background In New York State, the Department of Health (Department) is … with the current SFA, Public Consulting Group (PCG). In total, the Department has paid $19.1 million since April … Despite improvement in the SFA’s timeliness of EI claim payments, as of September 2015, there were 169,615 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and … (“Guidelines”) and Debt Issuance Approval Request Form (“Request Form”). The Guidelines summarize the process and criteria for …
https://www.osc.ny.gov/debt/approvalsPhysical Accessibility to Programs and Services (2025MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more … of adults, or about 4 million New Yorkers, have some form of disability. 3 Physical barriers to accessibility may …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1State Agencies Bulletin No. 2236.1
… Actions: Agencies are required to become familiar with IRS regulations on employer provided lodging, specifically … for excluding the value of employer provided lodging from employee’s taxable income, and to make appropriate … reported on the employee’s Form W-2. State agencies, apart from SUNY, should notify OSC’s Tax and Compliance Team if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid recipients receive … recipient and, in turn, the MCOs arrange for the provision of services for recipients and reimburse providers. MCOs use … the patient was transferred or discharged at the end of their stay. These codes are important because payments may …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesOpinion 89-15
… VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the village fire department) … a village to pay the costs for damages to a fire company's vehicles, absent a claim based on the negligence of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Other Bulletin No. 32
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilCUNY Bulletin No. CU-559
… (CUNY) with procedures for the new Time Entry earnings codes to be used to report the cost of participation in the WorkWell NYC program by employees and their eligible dependents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyOpinion 98-14
… 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's annual budget estimate … may set forth only the following two categories: (1) the amounts proposed to be appropriated and to be raised … necessary to be levied and collected for the repair and construction of bridges having a span of five feet or more; …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Agencies Bulletin No. 2273
… notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for Paycheck Reversal. Background: To maintain the efficiency … and taxes will not be reduced. Only Social Security and Medicare wage and taxes will be updated to reflect the return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with … audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… Purpose To determine whether the Department of Health (Department) appropriately and effectively implemented and applied the new APR DRG-based hospital inpatient payment system for …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsManagement of Internal Controls
… develop, construct, own, operate and lease facilities that support the technical programs, strategic partnerships and business consortia of the College of Nanoscale Science and Engineering (CNSE). The … controls that help to ensure that the FRMC continues to support CNSE and continues to foster an ethical business …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controls