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Loan Payroll Deductions – Enhanced Reporting
… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsArchived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mWashingtonville Central School District – Reserve Funds (2014M-45)
… elected seven-member Board of Education. Budgeted general fund appropriations for the 2013-14 fiscal year are … Key Findings The District has not implemented its reserve fund policy for the funding and use of reserves, and a … not been prepared. The Unemployment Insurance Reserve’s fund balance has not been used for unemployment expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Berkshire – Justice Court Operations (2016M-425)
… in unearned revenues for the Town. The current Justice did not record new cases in the accounting software. The current Justice did not always deposit money in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Accounts Payable Advisory No. 9
… This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to … Units must ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, … and two-digit year of the invoice ending service date. For information on how to process payments to National Grid, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridWest Islip Union Free School District – Payroll (2016M-78)
… does not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Opinion 90-20
… village fire department determines that the expenditure is for the use and benefit of the department. 1982 Opns St Comp … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … There is no authority in sections 9104 and 9105, however, for a village treasurer who is the initial recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Employer Billing
… employer, you are billed each November for your share of the cost of your employees’ retirement benefits. The amount of your annual invoice is based on the retirement plans and …
https://www.osc.ny.gov/retirement/employers/employer-billingThurston Fire District – Financial Activity (2016M-430)
… Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Hillside Fire District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Financial Oversight of the Advantage After School Program (Follow-Up)
… of Children and Family Services (OCFS) is responsible for administering the Advantage After School Program … of activities. OCFS awards contracts to eligible not-for-profit community and faith-based organizations … the State. Program funding for State fiscal year 2019-2020 totaled $33 million. Our initial report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOpinion 97-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … pursuant to Village Law, §22-2200. You state that it is the intention of the not-for-profit corporation that …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… compact contract with the Foundation, and the process for developing and monitoring its annual budget for the period July 1, 2011 through June 30, 2013. Background … the prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing … administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services … directly to health care providers. For recipients enrolled in managed care, DOH pays managed care organizations (MCOs) a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followUnified Court System Bulletin No. UCS-145
… will be reimbursed through OSC State Expenditures: Bar and judicial association dues and events Educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 93-7
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … involving confidential information, investigatory services in connection with locating individuals to be served and … bidder after public advertisement for sealed bids in the manner prescribed in that section. In addition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 2004-8
… health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; MUNICIPAL HOME RULE LAW §10: A village may not … and their families pursuant to General Municipal Law, §92-a. The power to purchase insurance for health care benefits pursuant to General Municipal Law, §92-a has been held to imply the power to "self-insure" for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 97-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, …
https://www.osc.ny.gov/legal-opinions/opinion-97-20