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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. These reimbursement rates are based on financial information, … TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines … $1.8 million in reimbursable costs on its CFR for the rate-based preschool special education programs it operated. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… range of outpatient medical services, physicians' fees, and medical supplies. Individuals enrolled in both Medicaid and Medicare are commonly referred to as "dual eligible." … Medicaid pays the balance that is not covered by Medicare and would otherwise be the financial obligation of the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followState Agencies Bulletin No. 1165
… agencies of a Retirement days worked adjustment as a result of the 2011-2012 BU21 Deficit Reduction Plan. Affected … Reduction Plan for the Administration paychecks dated June 20, 2012 and the Institution paychecks dated June 28, 2012. These employees will appear on the NBEN713 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21City of Yonkers – Budget Review (B6-15-16)
… purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the … as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to borrow up to $13 million for tax … taxes may be limited in future years if property values do not increase. The City’s outstanding debt has grown almost …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Unified Court System Bulletin No. UCS-121
To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-121-prepaid-legal-service-benefit-unified-court-system-ucsSUNY Bulletin No. SU-170
… M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implemented the agreement between the State of New York and various bargaining units provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
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)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial report, … 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for assessing all real …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… year,” said DiNapoli. “Although some local governments can rely on available reserve funds to bridge the gap, others … of their budget. For 2016-17, DiNapoli estimates the state’s school districts (excluding New York City and the Big Four …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … of issuance," but the hard copy check cannot be located. This check was issued due to a payroll problem, but was … Two checks have no information other than check number in the electronic check register. WCB personnel stated they …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Enhanced Medicaid Payments to … Background Our initial audit report, which was issued on September 24, 2010, examined whether selected home health … overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followState Agencies Bulletin No. 2197
… the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing … OSC Actions: Mailing Process OSC will mail out employee’s 2023 W-2s Wage and Tax Statements postmarked no later than … . Questions: Questions about the journal process can be directed to the SFS Help Desk at (518) 457-7737. … The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… totaled $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted Budget … tax receipts were $6.9 billion lower than the first half of SFY 2022-23, according to the monthly State Cash Report …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearState Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. … provides agencies with the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… million from gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that … Unclaimed Funds,” DiNapoli said. “Now is a great time to check for unclaimed funds and use those gift cards you … inactivity fees or having the money turned over to my office.” Statewide, New York City residents are owed the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 91-57
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library moneys with those … respect to library moneys, however, we note that public libraries are, for most purposes, fiscally autonomous from …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-35
… -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES AND ASSESSMENTS … -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be sent to a county with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 2012-1
… to sell products for use by the town highway department. Article 18 of the General Municipal Law (§§ 800 et seq .) … by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set forth in General Municipal Law § … individuals having those functions (Real Property Tax Law, article 5, title 1-A, § 522 et seq .; compare e.g . 1992 Ops …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1