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Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… at conferences, and could have saved approximately $2,000 on two conferences had it adopted more reasonable meal and … assurance that employees report time worked accurately on their time cards. Although the Board has adopted a policy …
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
… Purpose To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified … rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended … FQHCs billed incorrect reimbursement rates on their claims for group therapy services. The FQHCs billed an approximate …
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
… the city has relied heavily on nonrecurring resources to balance the budget. The budgets for fiscal years 2014 and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planForeclosure Update From a Local Government Perspective
This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosur
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0416.pdfOSC-administered distributions from the ILSF, 2005-2010
OSC-administered distributions from the ILSF, 2005-2010
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/ilsf2005-2010.pdfCUNY Bulletin No. CU-710
… Purpose The purpose of this bulletin is to provide guidelines and processing … Bargaining Unit TE are affected. Background The CUNY Board of Trustees approval and the Implementation Memorandum of … Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Optional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required … will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsState Agencies Bulletin No. 1836.1
… effective dates and hours/units/amounts, as appropriate. Tax information These monies are taxable income, will be … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District officials did not comply with their procurement …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… whole or in part for services rendered in a prior fiscal year; and limited the amount of time a State agency may … State Grants Reform Budget Bulletin H1032 (Revised July 16, 2014), the Division of Budget (DOB) requires the use of … amount of $75,000 is made on November 15th. The payment is 16 days late (thirty days after the end of the billing period …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingCUNY Bulletin No. CU-253
… Purpose To provide agencies with information for the manual … the system will deduct the amount of positive earnings due and update the OVP Goal Balance accordingly. Retroactive … stipend amount. Any additional adjustment that is required due to the change in stipend that will not be calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-253-cuny-salary-increases-and-ratification-bonus-paymentTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… complete report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Eligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early … at least five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide … were completed and the State incurred a liability. If the payment is made pursuant to a contract, the obligation date … or services were completed. Debt Service Date the bond payment is due to the bondholders. Prepaid Vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOpinion 92-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to his or her predecessor. A deputy police commissioner is not entitled to salary increases pursuant to General … the application of General Municipal Law, §207-m. You state that the city has a police department consisting of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Comptroller DiNapoli's Office Releases State Revenue Forecast
… Thomas P. DiNapoli released the following letter today from Robert Ward, deputy comptroller for the Division of … Analysis, providing a state budget revenue forecast, as required by state law. Read the letter: … Analysis providing a state budget revenue forecast as required by state law …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapolis-office-releases-state-revenue-forecastDivorce – State Police Plan
… — Contributions option (Tiers 2 and 3) and Five and Ten Year Certain options. The survivor benefit beneficiary …
https://www.osc.ny.gov/retirement/publications/1518/divorceUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, UnitedHealthcare Insurance … a vaccine) that is administered by a health care provider in a physician’s office or other outpatient clinical setting. … through December 2021. We identified over $5.5 million in actual and potential overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOpinion 94-13
… as a result of injury or sickness incurred or resulting from the performance of duty the full amount of his or her … payments pursuant to section 207-a(2) (see 1991 Opns St Comp No. 91-25, p 73; see also 1992 Opns St Comp No. 92-12, p … of Appeals declined to determine whether a hearing is required to terminate section 207-a benefits). Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-94-13