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IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions

… Software Video games or other entertainment played on a personal computer. 51062 Content Authoring/Editing … 55180 Boilers Boiler maintenance, installation and set-up, repair or operation services. 55181 Custodial Payments to … 51031 Computer Servers Purchase of a computer or computer appliance intended for hosting software applications in a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service

Mandatory vs. Optional Membership

… membership by terminating your public employment. ¹Exempt Class — Classified Civil Service positions deemed … requirements are established for exempt positions. ²Labor Class — Classified Civil Service positions for which … nature of the duties. Minimum qualifications for Labor Class positions, other than the physical ability to perform …

https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membership

Overtime Compensation – Enhanced Reporting

… For compensation to be classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and … visit our Public Safety Overtime page . The following are not considered payment for overtime, and should be … Overtime pay is pay for additional hours worked beyond regular scheduled hours …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensation

Upstate Medical University's Billing Practices

… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …

https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practices

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)

… and complete financial records, Provided the Board with adequate financial reports, bank statements, canceled … requires officials to disclose any interests that conflict with official duties. The lack of oversight of financial … of financial operations. Department officials agreed with our recommendations and indicated they have initiated …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m

IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions

… worked by a regular employee during regularly scheduled hours on a date observed as a State holiday. Overtime compensation reflects those hours worked in excess of 40 hours in any work week by a regular employee who is eligible …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-service

Dual Employment

… courts. UCS includes the Office of Court Administration (OCA), which is the administrative arm of UCS, under the … Key Findings Between April 2010 and March 2012, seven UCS/OCA employees were dually employed and obtained at least …

https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employment

Conservation Fund – Sources and Uses of Funds

… revenue is the sale of licenses to sportsmen for hunting, fishing, and trapping. Environmental Conservation Law …

https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-funds

Selected Aspects of Toll Collections

… being sent a revocation warning notice at 30 days may have also been referred to a collection agency. Additionally, … Additionally, DMV has a reciprocity agreement with the Massachusetts Registry of Motor Vehicles for collecting … during each year since 2017). However, the Authority does not take such factors into consideration when …

https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collections

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… disbursement, and encumbrance, and by the same level of detail as is contained in the appropriations bills enacted … Division of the Budget present revenues and expenses in detail. This includes major revenue sources for each fund, including detail for each major tax and for major components of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

Administration of Fellowship Leaves

… their return. Six of CUNY's 11 senior college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens College) granted …

https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leaves

Dual Employment

… Disabilities (OPWDD) employees who are dually employed at other State or New York City agencies are working their required hours at each job. The audit covered the period July 1, 2009 … activity, such as claiming to be working two places at the same time, not allowing sufficient commute time …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment

Annual Wage for New Tier 6 Employees

… 6 employees, NYSLRS uses their annual wage to determine the Tier 6 member contribution rates that you must apply to their earnings. One of five different member contribution rates will be … Wage In order to ensure the correct contribution rates are applied to the earnings of your Tier 6 employees, it is …

https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employees

Controls Over the Empire State Supportive Housing Initiative

… ESSHI contracts contains a work plan detailing the provider’s objectives as well as the housing-related support … Further, in-home visits allow the opportunity for the provider to see the resident’s living environment. From the … monitoring of Guidelines and contract requirements, provider performance, and conditions at some housing units. …

https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiative

DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average

… performance in New York. In response, he urged New York school districts to assess their plans for spending federal … with $14 billion from three rounds of the Elementary and Secondary School Relief Fund (ESSER) assistance. This aid was aimed at …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-national

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