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State Comptroller DiNapoli Releases Audits
… meet the requirement to have mental health instruction as part of the curriculum and that DOE could make improvements … (2023-F-39) Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” … Under the Transformation Reinvestment Plan (Follow-Up) (2024-F-5) To reduce the capacity at its inpatient …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsOpinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for … educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or … educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-95-10New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… sector grew in 2021 to reach new highs. In addition, farms contribute to food security in their communities, an … of Agriculture and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 percent of the … high of 23,868 in 2021. 4 FIGURE 1: Employment on New York Farms Source: U.S. Bureau of Labor Statistics As shown in …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher … Business Units Voucher processing starts in the Accounts Payable module when (1) an AP Processor from the Business … SFS for more information about vouchers in the Accounts Payable module. BSC and Business Unit vouchers will use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s … lessee by the end of the contract, and have no termination options. These should be reported as a financed purchase of … for office space. This lease has two four-year renewal options. If the agency decides it’s reasonably certain it …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
… new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected Employees Employees who … to COVID-19, including ERAP activities. To facilitate tracking in the NYS Payroll System (PayServ), new Earnings Codes have been created. The tracking of these expenditures in PayServ is separate from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… transport, process, dispose of, sell, store, convey, recycle, and deal with ... solid waste and any products or …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Agencies Bulletin No. 1928
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the … equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment … by Grade 800 Employees in M/C traineeships who completed a 26 week rating period between 03/25/2021 and 07/14/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… using the Earnings Code AMS (Adjust Military Stipend). Deduction Information All general deductions for employees … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesXIV.14.B Capital Assets – XIV. Special Procedures
… infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment of infrastructure assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOverview – World Trade Center Presumption
… participated in the World Trade Center rescue, recovery or cleanup efforts, you may be able to take advantage of the … in the World Trade Center rescue, recovery or cleanup efforts has been extended to September 11, 2026 … who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCost-of-Living Adjustment – New Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, … never less than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the … of age, after a specific number of years); or Receiving a disability pension for five or more years. When you die, if …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, … never less than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the … of age, after a specific number of years); or Receiving a disability pension for five or more years. When you die, if …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, … never less than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the … of age, after a specific number of years); or Receiving a disability pension for five or more years. When you die, if …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… Once you meet the eligibility requirements, including age and number of … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less … than 1 percent or more than 3 percent of your benefit. The adjustment percentage is applied only to the first …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentCost-of-Living Adjustment – State Police Plan
… This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s … an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have received a …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentVillage of Pittsford – Board Oversight (2017M-51)
… reflect the Village’s operating needs based on historical or other known trends. Monitor the level of fund …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee