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June 2002: GASB Statement 34
… 1 and 2 governments and optional for phase 3 governments. Annual financial reporting to OSC is required by Article 3 of the General Municipal Law. … by local governments through filing of the Annual Update Document (AUD), and school districts by filing the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli: State Agency Overtime Hits Record $611 Million
… Overtime earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent increase … Thomas P. DiNapoli. Overtime increased in 2013 for the third straight year. “State employees logged 14.8 million overtime hours last year, costing taxpayers a record $611 million. New York’s overtime bill is increasing …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionUtica City School District – Financial Condition (2013M-341)
… little cushion for managing unforeseen events. To meet short-term cash flow needs, the District borrowed at least … source and continue to evaluate and explore ways to cut costs and/or increase revenues. Ensure adequate fund balance and cash flow to avoid reliance on short-term debt borrowing. Develop and document a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Death Benefits
… your beneficiaries may be entitled to receive death benefits after you die. (If you are not retired, please visit the Death Benefits — Members page .) Certain pension payment … beneficiary(ies) may also be entitled to a Post-Retirement Death Benefit, and, if you were employed by New York State, a …
https://www.osc.ny.gov/retirement/retirees/death-benefitsState Agencies Bulletin No. 1038
… To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures associated with these codes. Affected Employees All employees Effective Date(s) … Comptroller (OSC) has created new Additional Pay earnings codes to replace the existing earnings codes used to collect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringCUNY Bulletin No. CU-398
… explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected … dated November 17, 2009. The revised rate chart and additional information are contained in a memorandum … dated 2/11/2010. Rate increases are effective 3/31/2008 and 3/31/2009. Agency Actions Reporting the Rate Increases To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunyFull- and Part-Time Service Credit – Article 14 Benefits
… Full-Time Employment If you join the Retirement System on the … date you actually leave paid employment, as long as: You work on a full-time, continuous basis; and You earn at least the annual …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditBroome County – Financial Condition (2013M-224)
… comprising 15 elected members, one of whom serves as the Chair. The County’s budgeted expenditures for fiscal year … the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records. We examined paid personal care … implemented an electronic visit verification (EVV) program for all Medicaid personal care (PC) services in January 2021 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and indicates its approval by affixing each member’s signature on the warrant and on each attached invoice; …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Franklin County – Fiscal Stress (2013M-252)
… the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and … Franklin County Fiscal Stress 2013M252 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Unified Court System Bulletin No. UCS-299
… not processed automatically. Affected Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, … the Civil Service Employees Association (CSEA) and the Unified Court System of the State of New York provide for a … Unified Court System Bulletin No UCS299 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andCUNY Bulletin No. CU-353
… for processing the December 2008 Uniform Allowance Payment and the retroactive December 2007 adjustment. Affected … of New York memorandum dated October 14, 2008. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2008 Title Eligibility Amount Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… has multiple parts. Medicare Part B provides supplementary medical insurance coverage for a range of outpatient medical services, physician services, and medical supplies. Medicare enrollees are responsible for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… New York State Comptroller Thomas P. DiNapoli released a … of ESOPs, and these plans hold more assets than those in any other state. In 2020, companies headquartered in New York … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
To determine whether Beacon Health Options paid mental health and substance abuse MHSA claims for Empire Plan members who were not eligible for coverage
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleUnified Court System Bulletin No. UCS-302
… not processed automatically. Affected Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, … the Civil Service Employees Association (CSEA) and the Unified Court System (UCS) of the State of New York provide … Unified Court System Bulletin No UCS302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-293
… Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. In addition, consistent with prior practice, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-and