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City of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … such as fund balance and State aid, to balance its budget. Police overtime costs could potentially be over budget by as much as $2.5 million based on the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove– Budget Review (B7-13-16)
… 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Locust Valley Water District – Budgeting (2013M-179)
Locust Valley Water District Budgeting 2013M179
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… County was the only county to see a decline, down 12.6% in April. Among cities that impose their own general sales … results for the quarter as a whole. The next quarterly numbers (for April-June) will be reported in July. Table … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilCUNY Bulletin No. CU-602
… of the changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have prior service … plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an … with a qualified employer sponsored retirement plan. This form has been updated to include additional information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataCUNY Bulletin No. CU-161
… Purpose New Earns Codes for Employees with Non Resident Alien Tax Status Affected Employees CUNY employees with Non Resident Alien Status Effective Date Immediately Agency … (Attachment A) for all earnings for all employees with Non Resident Alien Tax Status. These codes will be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusX.4.D Location – X. Guide to Vendor/Customer Management
… agency must direct the vendor to the New York State Vendor Self- Service Portal at … . If a vendor does not have a Vendor Self-Service account, the agency should direct the vendor to … The Location section of the Vendor Record contains sets of business values defined by the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationState Comptroller DiNapoli Statement on New York City's November Budget Update
… the missed opportunity to set aside additional monies in its Revenue Stabilization Fund in Fiscal Year 2022 when revenues significantly exceeded … the impact of pension returns falling below projections in Fiscal Year (FY) 2022, offset in part by savings though …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateExamples from GASB Statement 34 - Statement of Activities
… Units Governmental Activities Business-type Activities Total Primary government: Governmental … ----- ----- ----- (6,068,121) ----- (6,068,121) ----- Total governmental activities 105,807,013 15,720,525 … 1,344,087 ----- ----- ----- (1,452,196) (1,452,196) ----- Total business-type activities 11,304,869 12,673,970 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period … incorrect information pertaining to other health insurance coverage that recipients had; $937,424 in overpayments for … in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye care services; …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the … program made improper payments for drugs dispensed after their drug termination date. The audit covered the … future Medicaid overpayments. Specifically, the Department does not monitor pharmacy claims to identify payments made …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… communities. MLTC plans offer a range of services, such as home health care, nursing home care, dentistry, vision care, and durable medical …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followState Agencies Bulletin No. 2357
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedContract Advisory No. 7
… only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two … the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderOpinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … FINES AND PENALTIES -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, … 190.60 of the Penal Law for Scheme to Defraud in the Second Degree would properly be deposited into the State's …
https://www.osc.ny.gov/legal-opinions/opinion-89-6State Agencies Bulletin No. 339
… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor) EDUCATION LAW, §259(1): …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS -- … Whether Real Property Tax Law RPTL 987 requires town tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-92-35CUNY Bulletin No. CU-734
… of the April 2022 PSC $1,500 General Salary Increase for employees in the Lecturer Title Series, and to provide instructions for payments not processed automatically. Affected Employees: … to the Memorandum of Agreement (MOA) between CUNY and PSC for the Term of 12/01/2017 – 02/28/2023, a $1,500 general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-general