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Opinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … FIRE DISTRICTS -- Apparatus and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Member Contributions
… payroll system to withhold the proper amount. Here's an example: SFY 2022–23: You started working for a public …
https://www.osc.ny.gov/retirement/members/member-contributionsIRS Pension Limitation – Article 14 Benefits
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. Section 401(a)(17) affects members who join on or after April 1, 1996, and currently excludes earnings over $245,000 (effective …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… recipients are also eligible for Medicare, the federal health insurance program for people age 65 or older and people under … of dual-eligibles. In December 2009, the Department of Health (Department) implemented its automated …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyState Comptroller DiNapoli Releases School Audits
… $1.3 million. In addition, the district's reserve funds are generally not being used and the retirement, repair … has accumulated excessive balances in several reserve funds. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-121
… Purpose To explain procedures for processing the Lump Sum Payments. Affected Employees Active employees in Bargaining Units 08 and 41 with the following Pay Basis Codes: 21P , ANN , BIW , CAL , CYF , and CYP Effective Date(s) Payments for the Fall Semester may be made beginning in Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-121-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2005Comptroller DiNapoli Releases Municipal Audits
… and the Seneca County Industrial Development Agency . “In today’s fiscal climate, budget transparency and … (Albany County) The water fund balance continues to be in a deficit position, reaching $907,000 as of May 31, 2015. … did not review purchases made using town credit cards. In addition, town justices did not perform monthly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Law limits the ability of municipal officers and employees to enter into contracts in which their personal financial … Officials also did not adequately safeguard access to fuel. Auditors compared the names of 267 individuals on … listed was a consultant for the town and authorized to purchase fuel for town-related travel. Town of Hamburg – …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-242
… Employees Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P, ANN, BIW, CAL, CYF and CYP Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER and … Lump Sum Payment (Earnings Codes “DLS” and DLP” is taxable income subject to employment and income taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-242-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2016State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Charter School of Inquiry , Elmont Union Free School District , Ithaca City … and the Wells Central School District . "In an era of limited resources and increased accountability, it's …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all such expenditures are adequately supported …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-391
… Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal Revenue Code, Section 61, it … Employees Employees represented by District Council 37 in the bargaining units listed below who reside within the … are represented by Teamsters, Local 237 or SEIU, Local 300 in the bargaining units listed below. Note : Zip code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-354
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2008 calendar year. Background In accordance with the … legal service benefits be considered as reportable income for each covered employee. Therefore, the value of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-354-prepaid-legal-service-benefit-cuny-employeesCriminal History Background Checks of Unlicensed Health Care Employees
… history background checks when hiring unlicensed persons in direct care positions. Our audit covered the period of … criminal history background checks of unlicensed persons in Nursing Homes, ACFs, and HHCs. Providers submit an … (19,622) of the CHRC submissions resulted in applicants being denied employment eligibility. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesDual Employment
… mission is to promote the safety, permanency, and well-being of children, family, and communities. To achieve … (28 percent) violated time and attendance rules, resulting in payroll payments for time not worked. Each case showed a … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1State Agencies Bulletin No. 790
… advise agencies of the printing process for 2004 and 2005 Form W-2C (corrected Form W-2) Affected Employees Employees whose previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/790-automated-printing-form-w-2c-corrected-form-w-2-2004-and-2005Contract Participation of Minority- and Women-Owned Business Enterprises
… of minority- and women-owned business enterprises (MWBEs) in their contracts. State agencies and public authorities are … $25.9 million was overstated by $4 million (15 percent). In preparing reports to DED, the Authority did not make … contract participation goals for minority and womenowned bus …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… to more than 70,000 veterans. Many veterans enrolled in Medicaid are also entitled to health care benefits through … that referrals to the State DVA/local VSA were not made in 81 of 91 (89 percent) of the cases tested. Further, local … and dependents eligible for VA health care benefits. In accordance with the Affordable Care Act, the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Fire District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and … Hempstead Sanitary District Number 14 – Board Oversight (Nassau County) The board has not established an internal …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1XII.4.F Proper Invoice – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides agencies with guidance regarding a … as provided by ordering agency. When an invoice does not contain the above information, agencies must reject the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoice