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State Agencies Bulletin No. 1564.1
… State and local withholding. Prior to processing the refund, OSC will submit a refund file to Nationwide, the NYSDCP provider, for account … record is inactive, but another record is active, the refund will be processed on the original record. Prior Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesOpinion 96 - 14
… -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store … supplies from a hardware store owned by the trustee and the sum of the purchases plus the consideration under … relate to conflicts of interest of municipal officers and employees, including the officers and employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the … Chapter) VENDOR DESIGNATIONS The SFS vendor file records and displays information about entities New York State does … These designations can aid State agencies in executing and reporting on procurement and payment activities. Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationDiNapoli: Tax Cap Remains Below One Percent in 2017
… includes all counties, towns, fire districts, 44 cities and 10 villages. "In what is becoming the norm, New York’s … Local officials have faced growing fixed costs and limited budget options for years, but 2017 will … have had their levy growth capped at less than 2 percent and the second year in a row that it has been capped at less …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli: State Agency Overtime Hits Record $611 Million
… $611 million. New York’s overtime bill is increasing and needs to be reined in,”DiNapoli said. “State agencies … should take a hard look at how they are using overtime and for what. To hold the line on state spending, state … of Mental Health (OMH), the Department of Corrections and Community Supervision (DOCCS) and the Office for People …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… said. “Now is a great time to check for unclaimed funds and use those gift cards you received over the holidays to … followed by Long Island residents at $10.8 million and Hudson Valley residents at $7.4 million. DiNapoli’s … an average of $1.5 million in unclaimed funds every day and works with retailers to identify the owners of unused …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The nearly zero growth in the tax cap will limit budget options for school and municipal officials as they plan for next year,” said … the state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the … reimbursement rates were the same for both standard and reserve care during our audit period, we determined no … the correct way of coding for standard nursing home days and bed reserve days. We also recommended the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… used Medicaid funds for the recruitment, training, and retention (RTR) of direct care staff and whether the Department of Health (Department) was … health care staff. We reviewed $39 million of RTR funds and found indications that providers were using some of the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). Advances are issued from agency appropriations and the cash is transferred from the State Treasury to a …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. TCDC is reimbursed for preschool special … consultant services, $2,309 in non-program-related costs, and $3,050 in other non-reimbursable costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… taxable properties to be examined every three years and non-taxable properties every five years. There are four … more than three units; Class 3, most utility properties; and Class 4, commercial and industrial properties and properties not included in the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followState Agencies Bulletin No. 2197
… Process OSC will mail out employee’s 2023 W-2s Wage and Tax Statements postmarked no later than January … is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the … for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackCity of Yonkers – Budget Review (B6-15-16)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in compliance … budget totals $1.07 billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Volunteer Fire Company is located in Rensselaer County and provides fire protection services to the residents of … revenues for the 2012 fiscal year totaled $68,360 and operating expenditures totaled $80,477. Key Findings The … were for legitimate Company purposes, properly recorded, and reviewed and authorized by the Board. However, we found …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address … 106 percent, the highway fund town-wide’s was 63 percent, and the highway fund town-outside-the village’s was 85 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 2411
… Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than February 2, 2026. … is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the … for the mailing of their employees' 2025 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements postmarked no later than January 31, 2025. … is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the … for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackState Comptroller DiNapoli Releases School Audits
… balance exceeded the statutory limit because the board and district officials consistently overestimated … procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The … Although claims were supported by adequate documentation and for appropriate purposes, they were not always audited …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0