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Total Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsControls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41.pdfXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA … literature certain accounting and financial reporting guidance that is included in the following pronouncements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesProperty Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdfEnding Your Membership – Special 20- and 25-Year Plans
… officer or firefighter with an employer that participates in PFRS. …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipFinancial Outlook for the Metropolitan Transportation Authority - October 2014
On July 28, 2014, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2015 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2015.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2015
On July 22, 2015, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2016 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2016.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2016
On July 27, 2016, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2017 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2017.pdfBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfWestfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … budgets that allocate State retirement contributions and medical insurance costs between the highway town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a Disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… services refer to health care services provided in the home, medical offices, clinics, and other freestanding sites. … to Department officials for review. Medicaid reimbursement rates for inpatient hospital claims include the costs of most … of related payments. Other Related Audits/Reports of Interest Department of Health: Overpayments of Ambulatory …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … claims that were billed in excess of permitted limits. By the end of the audit fieldwork, about $4.2 million of the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial … nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. During the five year audit period …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followTown of Carroll – Town Clerk (2022M-20)
… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20World Trade Center Presumption – Coordinated Plan For ERS Tier 3 and 4 Members
… for ERS Tier 3 and 4 members under Articles 14 and 15 World Trade Center Presumption …
https://www.osc.ny.gov/retirement/publications/1522/world-trade-center-presumptionMore About This Retirement Plan – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 About …
https://www.osc.ny.gov/retirement/publications/1522/more-about-retirement-planTier 4 — Article 15 Disability – Coordinated Plan For ERS Tier 3 and 4 Members
… ERS Tier 3 and 4 members under Articles 14 and 15 Tier 4 Article 15 Disability …
https://www.osc.ny.gov/retirement/publications/1522/tier-4-article-15-disability