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XII.4.F Proper Invoice – XII. Expenditures
… A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … be in narrative or code values format); Quantity of goods, property, or services delivered or rendered*; Amount … vendors should only invoice an agency once the goods, property, or services have been delivered or rendered. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from … to $121.1 Billion In SFY 2021-22, reported New York State tax collections increased by 47 percent, primarily reflecting the economic recovery as well as temporary tax rate increases included in the SFY 2021-22 Enacted …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesSunshine Developmental School – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports CFRs were allowable and properly documented pu
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual ( 2014-S-49 ) Hear 2 Learn PLLC: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsCUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new bargaining unit and new … before 11/27/03. The agency must use the HIRE action with a reason of APT, effective on the appropriate … This bulletin provides agencies with information regarding a new bargaining unit and new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andState Comptroller DiNapoli Releases Municipal Audits
… required quotes were obtained for the purchase of security cameras. The board also did not adopt a procurement policy …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… by approximately $1.2 million or 8 percentage points. In addition, the board has not adopted a comprehensive … education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Herricks Union Free School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… by the United States General Services Administration (GSA) for travel within the continental United States. The per … in the Statewide Financial System to coincide with federal GSA rate changes. Please note the 2025-2026 M&IE per diem … for these expenses. Agencies should refer to the GSA website for future, current, and past per diem rates. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare … plan providers bill Medicaid directly for the enrollee’s Part C cost-sharing liabilities (deductibles, coinsurance, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used … use employee benefits attributed to newly created jobs in the cost-benefit analysis. Formally develop a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Babylon Union Free School District – Medicaid Reimbursements (Suffolk … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection and testing … check signing process does not comply with village policy and the village treasurer did not maintain control of … for audit services totaling $25,200, although required by policy. In addition, officials could not provide …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… received the awarded New York State Office of General Services contract pricing for goods procured. General Brown Central School District – Building Renovation Project (Jefferson County) District officials properly … for the three school buildings and garage renovation project. In addition, work was completed within the scope of …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller DiNapoli Statement on MTA Finances
… July Financial Plan projects the budget for all five years of the plan period will be balanced on a recurring basis, a remarkable achievement given the dire state of the MTA’s fiscal affairs at the start of the year. … plan also incorporates wage increases that reflect the Transport Workers Union's bargaining pattern eliminating some …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCUNY Bulletin No. CU-735
… units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 … Criteria All the employees in the above bargaining units (TC, U2, U6, TQ, U5) are required to be covered under this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsTaxes – 2021 Financial Condition Report
… to 10.9 percent which will be in effect until December 31, 2027. Changes in the State’s top tax rate can have …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTravel Advisory No. 2
… Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s official station (i.e., usual … and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the official …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The … State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS … Records and CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssWellsville Central School District – Financial Management (2017M-159)
… to an excessive level and have not used funds from the retirement contribution reserve as budgeted. Key … plan to reduce unrestricted fund balance in a manner that benefits District residents. Ensure that reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159