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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… of Civil Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of … coverage (referred to as subscriber plans), making Emblem both the primary and secondary payer. For instance, in … and as a dependent on their spouse’s subscriber plan. With Emblem as both the primary and secondary payer for each …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsState Agencies Bulletin No. 2309
… Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … the applicable bargaining unit’s MOU. Effective Dates: The extension of benefits is effective 01/01/2025 for all … the salary at the time of the Leave will be used. The extension does not authorize a subsequent adjustment (after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2309-2025-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2201.1
… Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … the applicable bargaining unit’s MOU. Effective Dates: The extension of benefits is effective 01/01/2024 for all … the salary at the time of the Leave will be used. The extension does not authorize a subsequent adjustment (after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22011-2024-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2201
… by Payroll Bulletin No. 2201.1 Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and Stipends, and … are affected. Background: A Memorandum of Understanding (MOU) between each of the parties listed … The purpose of this bulletin is to explain the extension of Military and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2201-2024-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2106
… Purpose The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … the applicable bargaining unit’s MOU. Effective Dates The extension of benefits is effective 01/01/2023 for all … the salary at the time of the Leave will be used. The extension does not authorize a subsequent adjustment (after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2106-2023-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1906
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to … 04/15/2021 Current) The Reason code Z12 (Agency Update of Position Data) will automatically default on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Restrictions on Consecutive Hours of Work for Nurses
… is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period … Labor Law – referred to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 … health and quality of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… processing the disenrollments. The Department can recover premium payments made to MLTC plans for ineligible enrollees. … was to determine whether the Department made improper MLTC premium payments on behalf of ineligible enrollees. The audit … we determined Medicaid paid $2.8 billion in MLTC premium payments on behalf of 51,947 recipients who received …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… million in SFY 2021-22. EPF appropriations reached a high-water mark of $400 million in the Enacted Budget for SFY … emissions. Volatile organic compounds — 273,316 tons. Industrial and commercial solvent use accounted for 49.2 … of construction and demolition debris; 2.6 million tons of industrial wastes; and 2.8 million tons of biosolids. Of …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureUncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDivision of Housing and Community Renewal Bulletin No. DH-45
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing. Affected … implements the agreement between the State of New York and the Rent Regulation Services Unit and provides for a General Salary Increase effective April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-45-april-2010-salary-increases-employees-represented-rentDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… serving approximately 1 million electric and over 418,000 natural gas customers throughout the Midwest. Denbury Resources Inc. – Based in Plano, Texas, Denbury is a domestic … building materials, with operations spanning 32 states, Canada and the Caribbean. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 … is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An additional RETT of 1% … as the “mansion tax,” which is required to be paid by the buyer. A 2019 amendment to the tax law provides that when the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… to help alleviate the effects of poverty and to provide opportunities for New York City youth and families. To … City youth and young adults between the ages of 14 and 24 with paid summer employment for up to 6 weeks in July and … educational services, counseling, truancy prevention, job preparation, and employment opportunities to youth and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to … About the Program The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsOperational Training and Medical Assessments of Train Crews (Follow-Up)
… and how to respond in situations that may delay trains en route, it is essential that SIR ensure train crews take …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followState Agencies Bulletin No. 2414
… Leave Benefits and Stipends, and the OSC’s process for Military Recalculations effective 01/01/2026. Affected … through 12/31/2026 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the Governor for military service related to the war on terror. Each MOU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2414-2026-extension-military-and-training-leave-benefits-and-stipendsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … Department of Housing and Urban Development 2017 data, of the 89,503 homeless people in New York State, 13,002 live in … To determine the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followDivision of Housing and Community Renewal Bulletin No. DH-40
… of the salary grade. One (1) year of service is defined as 26 pay periods and does not need to be continuous. Job Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certain