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Examples from GASB Statement 34 - Statement of Cash Flows

… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

State Agencies Bulletin No. 1733

… ANN who are in a graded position (Grade 001-025) Note: The Payroll System is unable to differentiate between seasonal … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay, or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired, or Leave of Absence …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1733-april-2019-civil-service-employees-association-csea-2-salary-increase

State Agencies Bulletin No. 1563

… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding Position …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1563-april-2017-public-employees-federation-pef-2-salary-increase

Division of Housing and Community Renewal Bulletin No. DH-39

… 05 and 67 with a Pay Basis Code of ANN Effective Date(s) Payment is effective 3/26/09 (Institution) or 4/2/09 … the negotiated agreement between PEF and the State of New York for 2007-2011 and a GOER side letter dated January 10, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-39-april-2009-public-employees-federation-pef-and-rent

Division of Housing and Community Renewal Bulletin No. DH-40

… not reduced by the amount of the Merit Step payment (see Payroll Bulletin No. 721 ). Eligibility Criteria To be … to Longevity Lump Sum payment rules as described in Payroll Bulletin No. 888 : An employee who is not eligible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certain

Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)

… Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … home recipients have income from Social Security, pensions and other sources to offset the cost of their nursing home …

https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaid

Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)

… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … who were automatically added to the Buy-in Program by CMS with coverage beginning more than 2 years retroactively, …

https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-follow

State Agencies Bulletin No. 1189

… or Emplid when no SSN exists Employee History Information Summary Statewide Job Summary New inquiry added with secured access by Emplid or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-based

VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables

… (Payroll) Corrections’ within this section for additional information. Make partial payments against purchase orders as …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-types

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15

Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)

… and address any deficit that remains in the highway fund after all Federal and State reimbursements are appropriately …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279

XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement

… travel outside the continental US (OCONUS). By adhering to these allowances, reimbursements for meals and lodging are not taxable to the employee. The maximum allowances for travel are updated in SFS each year to coincide with CONUS rate changes. These changes generally …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-rates

Orange County Community College – Information Technology and Financial Activities (2017M-111)

… the claims process. Policies and procedures over student accounts were insufficient. Key Recommendations … adopt a policy that outlines the process for maintaining student accounts. … The audit was to examine the Colleges …

https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financial

Accounts Payable Advisory No. 4

… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-services

State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget

… another spending plan on time. My office will examine how this agreement will keep the state on track for budget balance as well as the impact it has on the state's debt burden and out-year finances. "Sadly, the chance to enact real campaign …

https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budget

State Agencies Bulletin No. 1969

… offices. Members who have an OVP or Q06-Q21, QC0 or QC1 balance for calendar year 2021 Employees who transferred into … year end adjustment. The amount identified in the “RGS Balance Due” column is the amount of RGS that will be paid in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislature

State Agencies Bulletin No. 1483

… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016

NYC Schools Underreporting Bullying and Harassment

… by the state’s Dignity for All Students Act (DASA). “It’s been six years since DASA took effect, but in some ways … for tracking and reporting this abuse and implementing programs to make schools safer for every student. We applaud … with adequate resources and educators with adequate training is imperative,” said Gabriel Blau, Chair of …

https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassment