Search
SUNY Bulletin No. SU-211
… Incentive Payment and provide agency instructions for payments not processed automatically. Affected Employees … New York and the United University Professions, provides for a $250 increase to basic annual salary in 2014. Effective … criteria on 06/30/14, on the payment effective date for the employee’s pay basis code and on 10/22/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-211-2014-chancellors-power-suny-performance-incentive-paymentSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingState Agencies Bulletin No. 2277
… is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2024. Affected … under an Educational Assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported … program. Benefits paid by a nonqualified program are fully taxable. Most State of New York programs are qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024State Agencies Bulletin No. 2160
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing taxable … affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an Educational Assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2064
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an Educational Assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… shoreline and 2 percent of the Atlantic Ocean coastline. Solid Waste According to the DEC in 2018: A total of 39.1 million … New York State including: 18.3 million tons of municipal solid waste; 15.4 million tons of construction and demolition …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureTitle IV-E Foster Care – Federal Funding and New York
… program that provides reimbursement for a portion of foster care costs. Funds are allocated to New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and shelter), … budget (see Figure 1). Of ACS’s various program functions, Foster Care Services is due to receive the largest allocation …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of … employees and certain non-employees that are chargeable to personal service appropriation/segregation accounts. Click … Personal Service expenditures are the various forms of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceOpinion 98-13
… registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing historical material) … Section 253(1) of the Education Law similarly states that all provisions of section 253 through 271 of the Education Law relative to libraries shall apply equally to museums. Education Law, §255(1) provides …
https://www.osc.ny.gov/legal-opinions/opinion-98-13XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… with possible asset retirement obligations include: Sewage treatment plants Water treatment plants Dams Petroleum bulk … resulting from the preparation of a tangible capital asset for an alternative use Obligations for pollution remediation that result from other-than-normal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1662
… and 21P Teachers When an employee leaves State service or moves into a bargaining unit not under the Salary Withholding … effective 09/01/18 to reflect the change. If the teacher moves to another position, the agency must request the Action … the contract to be automatically added. If the teacher moves to another position, the agency must request the action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1662-restoration-contract-pay-and-additional-pay-21p-institution-teachersGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … or necessary. Key Recommendations Develop procedures to ensure adequate and reliable records to support the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Saranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Village of Airmont – Claims Auditing (2024M-1)
Determine whether the Village of Airmont Village Board of Trustees Board audited claims to ensure they were appropriate accurate and supported
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Life Changes: A Guide for Retirees
… A Message from Comptroller Thomas P. DiNapoli You already know that you will continue receiving a retirement benefit for the rest … direct deposit enrollment and more. If you cannot find what you need here, you can email us from this page as well. … Retirees this guide will help you understand your benefit payments the services we offer …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesSelected Management and Operations Practices
… personal property disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) from two … Establish controls over the valuation and sale of scrap metal. Improve controls over fleet assets sales. Improve …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practices