Search
State Agencies Bulletin No. 875
… Pay Basis Code, Part-time Percentage, Action Reason, Old Comp Rate, New Comp Rate and Increment Code. Questions Questions about this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. … be subject to voter approval, and all state debt should be required to be issued by the state comptroller. This would … and sustainable practices. All state debt should be required to be issued with a level or declining debt service …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… documentation to verify that services were performed as required before authorizing payments. Department officials … documentation to ensure that services were provided as required before authorizing payments. Include clear … agreed with our recommendations and indicated they plan to initiate corrective action. … Westchester County …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Town of Rushford - Procurement (2020M-43)
… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … required request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43State Comptroller DiNapoli Releases Municipal & School Audits
… and reserves. As a result, officials withheld funds from productive use and may have missed opportunities to … costs during the 2019-20 and 2020-21 fiscal years as required. Ontario-Seneca-Yates-Cayuga-Wayne Board of … more than $5.1 million. Although a multiyear financial plan would provide more transparency regarding the district’s …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Due Diligence for Companies Holding Abandoned Funds
… Reinvestment Plans (DRIPs) and business entities in certain industries. See the additional notification … requirements 90 days before your final report is due Send a notice by first class mail to every person or business with a valid address that you expect to appear on your abandoned property report. In …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsState Agencies Bulletin No. 2054
… with State fiscal years. A memo dated March 10, 2022, from the Governor’s Office of Employee Relations (GOER) … is effective 04/01/2021. Agencies must provide the required information to OSC no later than 10/05/2022 for … in the calculation of overtime. Therefore, to correctly calculate and pay retroactive overtime adjustments that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is … 2013. The Board has not adopted an investment policy as required by law, has not developed a capital plan and has not updated the procurement policy since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… to District members. The District has no disaster recovery plan, and although the District’s third-party IT services … is supposed to restart the District’s IT operations from daily back-up files the event of an emergency, this … an annual audit of the District’s records by an IPA, as required by law. Adopt a travel policy and procedures that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… in accordance with a federally approved Medicaid State Plan. The Department’s many responsibilities include … and setting Medicaid reimbursement rates. With approval from the federal Centers for Medicare and Medicaid Services, … of $200 per person for group therapy, as opposed to the required $35.16 rate per person. To illustrate, a FQHC billed …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… filing deadline. This is a significant increase of 30% from last year. Salamanca and Rensselaer have not filed their … said. “When a local government fails to keep this legally required financial information current and accessible, it … has a self-assessment tool that allows local officials to calculate fiscal stress scores based on current and future …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of … realistic revenue and expenditure estimates. Develop a plan to reduce the unexpended surplus fund balance in its … of our audit was to examine selected financial activities from January 1 2010 to June 7 2013 …
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. 1992
… affected. Background Due to the expiration of the previous contract, April 2020 and 2021 LLS payments were not paid to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright … is permitted. Classification of assets and liabilities is required in either case. Business-Type Activities … Receivables, net 3,564,586 3,535 3,568,121 157,804 Due from other governments 41,494 41,494 Inventories 126,674 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Optional Service Credit Purchase Payments – Enhanced Reporting
… previous public service, they have the option to pay the required contributions, plus interest (if applicable), … funds through a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfOpinion 2011-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … a total of seven "fulltime employees" and two "part-time employee[s]" to perform certain functions for the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1