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Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… is governed by a seven-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year … Key Findings District officials reported unrestricted fund balance to be within the statutory limit but it was … or 16 percent. The employee benefit accrued liability reserve (EBALR) was excessive when compared to the potential …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCUNY Bulletin No. CU-564
… regarding the increase in the maximum annual amount for Health Care Flex Spending Account. Affected Employees … The IRS announced the maximum annual deduction amount for Health Care Flex Spending (deduction code 445) has been increased from $2550.00 to $2600.00 for the 2017 plan year. The maximum goal amount for Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flexOperational Training and Medical Assessments of Train Crews
… whether the Metropolitan Transportation Authority (MTA) – Staten Island Railway (SIR) established and implemented training and … The audit covered from January 1, 2013 to September 20, 2016. Background The MTA is a public benefit corporation that …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Town of Haverstraw - Financial Condition (2019M-52)
… balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… and Metro-North Railroad (Metro-North) stations within New York City and whether the MTA has met its goal in … North America’s largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile area fanning …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkSelected Aspects of Capital Program Project Management
… world-class capital projects. As of May 30, 2018, CPM had 2,111 projects in various stages listed in its Project Status … During the construction phase, a Construction Manager (CM) takes over the project. During this phase, additional … additional training) to avoid recurrence. Require the CM office to verify the number and title of employees on site …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementProblem Gambling Treatment Program
… Abuse Services (OASAS) has sufficient treatment programs for problem gamblers. Our audit covered the period January 1, … Addiction Treatment Centers, and the Queens Center for Excellence, which provides education, awareness, and … As of September 2018, individuals who call the HOPEline for problem gambling treatment are referred to the nearest …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programDeposit Central School District - Financial Condition (2018M-204)
… Objective Determine whether District officials took action to effectively manage the financial condition of the general … Key Findings District officials have: Implemented measures to contain costs in the general fund. Over the last three … revenues have increased 5 percent. Not implemented plans to improve operating results in the cafeteria fund. It has …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high … and is now the highest on record, exceeding previous highs from 2008. For both New York and the nation, mortgage debt …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseOpinion 97-8
… on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that claims be certified) CLAIMS -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 2001-10
… certification) TOWN BOARD -- Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Opinion 2002-11
… Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW … must be credited with twenty-five points for responding to the minimum number of calls of the emergency rescue and … Law, and an additional twenty-five points for responding to the minimum number of fire company calls other than …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement … following pronouncements issued on or before November 30, 1989, which does not conflict with or contradict GASB …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to use … overall project within one SFS Project ID, regardless of funding source. Project IDs should be aligned to support multiple funding sources, considering the following questions: What is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesState Agencies Bulletin No. 2198
… Effective Dates: 2023 Form W-2s will include earnings paid in paychecks dated: Administration: 01/04/2023 through … 12/28/2023 Employees who worked for more than one agency in the same company during the year, for example, State of … Form W-2. Employees who worked for more than one agency in multiple companies, for example, both NYS and CUNY, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023Corning City School District – Claims Auditing (2023M-105)
… claims auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… The state’s efforts to limit Medicaid spending are showing measurable progress … 2 percent. Still, state spending on Medicaid is projected to rise by nearly $700 million a year over the next four … challenge after more than two decades of reform, according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksCourse Offerings (Follow-Up)
… Program City University of New York (CUNY) comprises 11 senior colleges; seven community colleges; and seven … recent entering class with published four-year graduation rates) received their bachelor’s degree within four years. … academic years ended June 30, 2019, and focused on five senior colleges in each borough with large enrollments in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Agencies Bulletin No. 2100
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 … for calendar year 2022 are affected. Background According to IRS Publication 15 (Circular E) for 2022, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by 01/31/2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 753
… Purpose To notify agencies of the new error messages appearing on the NPAY766 (Employee Address … actions for verifying and/or correcting the data. NO CITY, STATE, AND ZIP CODE IN ADDRESS Verify the city, state, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766