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Town of Pleasant Valley – Financial Management (2024M-158)
… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key … report includes six recommendations to help the Board and District officials improve their practices over employee … officials properly calculated employees leave accruals and accurately paid employees separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Lyme Central School District – Financial Management (2024M-87)
… the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119State Agencies Bulletin No. 325
… Data 1 panel. The report also includes total number of employees, total addresses not barcodeable, and any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 292
… bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a … bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryState Agencies Bulletin No. 286
… year For example, if an employee's benefit totals $600, $200 will be reported in pay period 16L/17C (checks dated … Administration and November 29 for Institution), another $200 in pay period 17L/18C (checks dated December 5 for … and December 13 for Institution), and the final $200 in pay period 18L/19C (checks dated December 19 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 238
… and agency procedures when filled positions are abolished or inactivated by the Department of Civil Service Affected Employees … Employees who are being paid from a position (incumbents) or who are on a leave of absence without pay ("encumbents") … and agency procedures when filled positions are abolished or inactivated by the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsState Agencies Bulletin No. 914
… Security and Medicare taxes for employees receiving a military stipend. Affected Employees Employees paid a military stipend after December 31, 2008 Effective Date(s) … new regulations addressing the taxation of wages paid as a military stipend. Prior IRS regulations specified that income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 859
… in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist and … licensure and/or registration as described below: For Speech Instructors/Therapists, a New York State license in Speech-Language Pathology as required by the federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindHousing Assistance – Federal Funding and New York
… Figure 1 – Major Federal Housing Assistance Programs, 2026 Program Subsidized Units Residents Average Monthly Hud … Figure 2 – Individuals Receiving Housing Assistance, 2026 Source: HUD, Picture of Subsidized Households Figure 2 … 1,915 1,098 1,303 Kings County 118,585 27,829 75,876 Lewis County 348 74 0Data not available Livingston County 446 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… of the State Comptroller Bureau of Contracts 110 State Street, 11th Floor Albany, NY 12236 By Phone: General … Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] BUREAU OF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfClaims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfClaims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12x.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdfMedicaid Program: Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9-response1.pdfMedicaid Program: Claims Processing Activity October 1, 2022 Through March 31, 2023 (2022-S-36) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36-response.pdf