Search
Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (member of county board … Whether an unpaid member of the board of health of a noncharter county would have a …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The … expenditures with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… in our intl audit report Forensic Audit of Payments to onBoard Service Managers …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followLeaves of Absence – State Police Plan
… credit for time spent on workers’ compensation leave per incident. To determine your eligibility and the cost, if any, …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145CUNY Bulletin No. CU-609
… Purpose To inform agencies of OSC’s automatic processing of the December 2017 minimum wage increases for hourly employees in the titles of College Assistant, EOC Assistant, Student Aide and Campus … This bulletin informs agencies of OSCs automatic processing of the December 2017 minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… the extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare … the crossover system and the controls that it affords. We made five recommendations to the Department to review and … and pay crossover claims. Key Finding Department officials made progress in addressing the problems we identified in the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followCUNY Bulletin No. CU-203
… rate in effect on the Earnings End Date, the agency must break down the earnings if the employee has a salary rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsCUNY Bulletin No. CU-441
… Qualified parking is parking provided to employees on or near the business work premises, or parking on or near a location from which employees commute to work by commuter highway vehicle, mass transit, or vanpool. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… and complexity of service were not factored into the claim payment. Under the new APG system, the Department … rate code. Later, the provider submitted a second claim for the same service to the same recipient on the same … rate code, and Medicaid paid the provider $128 for this claim. Because the edit was not programmed to stop this …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsAccounts Payable Advisory No. 1
Making Payments to Citibank
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naCUNY Bulletin No. CU-454
… for the 2013 United Way of CUNY Campaign deduction code 897. Affected Employees All employees Effective Date(s) … Actions A new on-line enrollment process for deduction code 897 has been established through EarthShare. Employees wishing to donate to deduction code 897 are encouraged to initiate the deduction with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… Agency has determined that interest is owed. To determine if the Agency owes interest, please see Chapter XI, Section … Agency does owe interest, the interest rate used in the late contract interest calculation is based on the … vouchers for Prompt Payment Interest see Section 5.I - Prompt Payment Interest and Merchandise/Invoice Receive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestOversight of the STEM Incentive Program (Follow-Up)
… (HESC) was effectively monitoring the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan Affected … 2018 Agency Actions SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the … To notify SUNY agencies of a new deduction code for after tax ROTH contributions to the 403b …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyUnified Court System Bulletin No. UCS-195
… Based upon an agreement between the Chief Administrative Judge and the Office of the State Comptroller, beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… corporation of the State, distinct and separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five elected members, with one member being appointed as Chairman, and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChemung County Probation Department – Collections and Disbursements (2016M-10)
… in a timely manner. The administrative assistant collected all payments received by mail, had custody of all payments received by the principal clerks each day and …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10