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Liberty Central School District – Budget Review (B4-13-4)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 2237
… new file layout, and testing information. Background: The master file is created after the confirmation of each pay … in addition to unfilled positions, are included on the master file. The birthdate and pension elect/term fields were … which specific files are required. Please see the attached PDF for the updated file layout Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… , a transparency website launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do … eye, but they are responsible for overseeing billions in taxpayer dollars and assets,” DiNapoli said. “We’re …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … operating effectively. However, the town does not maintain records of leave accruals for employees and has no way of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the following … public policy foundation ranked the New York State Common Retirement Fund as the fourth best-funded retirement system among …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Agencies Bulletin No. 1223
… increase to $113,700 for 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees … social security tax employees and employers will each pay in 2013 is $7,049.40. Medicare Tax The Medicare tax rate for … Tax Beginning January 2013, employees receiving income in excess of $200,000 will be subject to an additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Sole Custody Reporting
… report reconciled bank account information needed for the State’s annual financial statements. Agencies are reminded … Remediation (OSC BFR) at (518) 474-3277 or finrep@osc.ny.gov . In addition, agencies are reminded that bank … created, contact OSC BFR at (518) 474-3277or finrep@osc.ny.gov . Once an account has been created for you, it must be …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingState Agencies Bulletin No. 2307
… process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 … Reports (TAX960CB) for Direct Mailed W-2s will be available in Control-D for review. This report provides … Reports (TAX960CB) for Direct Mailed W-2s were made available on January 10, 2025, in Control-D for agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackLong Beach City School District – Financial Management (2023M-147)
… or used to fund operations. District officials disagreed with certain aspects of our findings. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with … vendors and the IRS for reportable payments to vendors: (i) that use a single payment vendor ID; (ii) require certain …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of State Comptroller (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals … Guidance and general contract processing requirements for submission of transactions to OSC for approval. Documentation, processes, and Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… submit rebate invoices to drug manufacturers. Key Findings For the period from January 2018 through March 2023, we … system controls. We found that DOH does not have a process for performing detailed reviews of rejected encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 1718
… the maximum monthly excludable amount from gross income for qualified transportation fringe benefits. Qualified … that the employer owns or leases; or The employer pays for the parking; or The employer reimburses the employee for parking expenses. If an employer provides an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two … Essential Plan, both of which provide health care services to individuals who are economically disadvantaged. As …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… which of its capital projects are most critical in case it needs to prioritize its capital plan to provide …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaOpinion 91-25
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability Benefits (entitlement of paid … if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Office of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual Fall Conference. By … by clicking the “unsubscribe from this list” link included in every email. Subscribe to Receive Annual Fall Conference … an overview of a typical procurement timeline and an in-depth review of key procurement events. Best practices for …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference