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College at Cortland – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … bank reconciliations, maintain timely and accurate cash records, or submit monthly reports to the state Justice Court …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… all money as required and allowed a member to handle hall rental revenue. Border City Fire District – Board …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… modifier code 59 that were not distinct and independent from other services provided on the same day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New … performed a procedure that was distinct or independent from another procedure that was performed on the same day for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59State Agencies Bulletin No. 2012
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit … Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 53
The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned Longevity Lump Sum
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… January 1, 2010 through April 30, 2014. Background The Crystal Beach Volunteer Fire Department is a not-for-profit … Crystal Beach Volunteer Fire Department Misappropriation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsState Agencies Bulletin No. 1660
… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesSUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit payments for … Employees SUNY nonresident alien students who receive scholarships (Company SCL- SUNY Scholarships, BU 71) … 24, 2009 Background Under IRS regulations, institutions that provide scholarships for items other than tuition and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsService Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … their 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable service beyond 20 years. The …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitUnified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York … Checks dated February 7, 2007 OSC Actions At the request of the New York State Court Officers Association, OSC has … the current $15.00 flat fee biweekly dues to a calculation of 1% of the following earnings codes: Earn Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 inpatient APR-DRG claims that included an ICD …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesSelected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Contract Advisory No. 25
… Standard Time) Long-distance Within the 50 states, Puerto Rico and Virgin Islands 1-866-370-4672 Local Within the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Agencies Bulletin No. 1702
… City Education Board Retirement System (7T) for the 2019 plan year is $16,779 Affected Employees Tier 6 NYCERS, … compensation and/or limited to the Governor’s Salary cap limit of $179,900 are affected by the overtime limit … calendar year (January 1st to December 31st) for Tier 6 pension fund administration. Effective Dates Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAlden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the … Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0