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Implications for the Future – 2021 Financial Condition Report
… pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … level until SFY 2023-24. However, total tax collections for SFY 2020-21 ended the year $6.8 billion higher than …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureSeminars for Local Officials
… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsOvertime Limits for Tier 5
… earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not be factored into your pension and your employer should not withhold member … information about your retirement benefits and how your pension will be calculated. Rev. 2/25 … For Tier 5 members …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Overtime Limits for Tier 6
… retirement plan publication for comprehensive information about your retirement benefits and how your pension will be …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Resources for Local Officials
… of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit Cost-Saving Ideas …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsNorth Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. As a result, services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… The State was required to restart this process and issue Medicaid redetermination notices for Medicaid renewals … effective July 2023 and complete the renewals by December 2025. The objective of our initial audit, issued on September 14, 2023, was to determine whether DOH took …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followOpinion 2007-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … (paratransit services) GENERAL MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide … remaining parts of the agreement ( Guistino v County of Nassau , 306 AD2d 376, 760 NYS2d 862; Burroughs v New York …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
To determine whether the Department of Health Department took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… audit found NYSOFA fell short on delivering those funds when more senior citizens likely needed them. Of the … documentation to support the allocation of Unmet Need funds among the AAAs and promote transparency; Periodically …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsLetter for refund policies for ticket sales
Letter to Reporters for refund policies for ticket sales
https://www.osc.ny.gov/files/unclaimed-funds/reporters/2022/pdf/ticket-sales.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… approvals were obtained. The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely … FFI tax money. Ensure the Chamberlain adequately maintains custody of the FFI tax money, and expenditures are adequately …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Accessibility for People With Disabilities
… Objective To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesAccountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles (Department) accurately assessed, … surcharge. Work with the Office of Information Technology Services to implement system and data changes necessary to …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesService Credit for Tiers 2 through 6
… and service information your employer reports to us. You can see your total estimated service credit in Retirement … for additional service, you must request it. See the How to Request Credit section for details. Your request will … (RS5042) , available on our Forms page. Include as much information as you can about the period of employment …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Responsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsXII.4.A Vendor Requests for Payment – XII. Expenditures
… Preparation: Business Units can satisfy these requirements by processing claims based on either an invoice a vendor uses … Business Units can satisfy OSC certification requirements by ensuring the vendor’s certification includes a valid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, but are required … will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies