Search
Divorce – Regional State Park Police Plan
… to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement benefits …
https://www.osc.ny.gov/retirement/publications/1867/divorceBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings … officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure … collected, submitted and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s … awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationChenango Valley Central School District – Budget Review (B4-13-11)
… and appropriations are higher than average actual results by $65,000 and $120,000, respectively. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Travel Advisory No. 17
… an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they … Travel Manual , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… commit to greater spending than is authorized; and Vendors are responsible and eligible for government contracting. With … strong oversight, potential problems with a procurement are identified and addressed before taxpayer money has been … spent, projects have advanced, and programs and services are initiated. Not only does this independent review have a …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsUnified Court System Bulletin No. UCS-251
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the … special revenue funds-federal appropriation enacted for grant period(s) that extend beyond March 31 of the fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … transactions: are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST … recording of all operating and appropriated transfer journal entries specifically authorized in statue. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersTown of Deerpark – Budget Review (B6-13-18)
… in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The Town’s preliminary budget complies with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… of the Mid-Hudson region is strong and is being boosted by the post-recession economic growth in New York City,” … as being in one of three levels of fiscal stress by his office’s Fiscal Stress Monitoring System. In the … other than Long Island (2.7 percent), and had increased by 18 percent since 2014. Region wide, annual unemployment …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … the issuance of serial bonds in the full amount of the application to EFC. At the time of the closing the local …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsSelected Controls Over the Property Tax Assessment Process
… approximately 1.05 million properties each year. Property in New York City is divided into four different classes, each treated differently under the law. The class of the property determines how property value … the MV is determined, DOF calculates the Assessed Value (AV). The AV is based on a percentage of the MV. For TC 2 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processReport File Transactions (File Upload) – Enhanced Reporting
… types: Transaction 1 (Biographical Information) — for enrollment; Transaction 2 (Job Data) — for enrollment or status changes; Transaction 3 (Days and … the need for payroll records requests and breakdowns of salary when an employee applies for certain member benefits …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective … vulnerable adults. The audit covered referrals received for the period from April 2017 through December 2020 and the … adults. APS is a program of State-mandated services for adults (over age 18) who, because of mental or physical …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… equipped and eligible to deliver services. “The deadline for managed care organizations and their providers to comply … a better job ensuring the program’s integrity.” DOH pays for Medicaid in two ways — fee-for-service and managed care. Under fee-for-service, DOH pays …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Health (DOH) over a period of more than six years resulted in over $700 million in overpayments for ineligible members and $2.8 billion for … led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller DiNapoli. “I urge DOH to …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… New York City The City’s fiscal year (FY) 2026 preliminary budget includes $679 million in federal Title I funding in … it more in line with historical norms and annual school allocations. FIGURE 1 – Title I NYC School Allocations, FY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesUnified Court System Bulletin No. UCS-175
… Allowance and Uniform Blazer Allowance Payments and Time Entry procedures. Affected Employees Eligible employees … or Military Training Stipend may be paid immediately. Part-time employees are eligible for the full Uniform Allowance or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-and