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The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual

… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. TCDC is reimbursed for preschool special … consultant services, $2,309 in non-program-related costs, and $3,050 in other non-reimbursable costs. Key …

https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manual

Overpayments 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-follow

State Agencies Bulletin No. 1165

… to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1200 issued May 11, … a plan has been established to reduce the compensation of and provide additional leave time to any employee within the purview of the agreement between the State of New York and the New York State Correctional Officers and Police …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21

City of Yonkers – Budget Review (B6-15-16)

… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in compliance … budget totals $1.07 billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

Unified Court System Bulletin No. UCS-121

… the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees represented … in October. Agency Actions Notify affected employees. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-121-prepaid-legal-service-benefit-unified-court-system-ucs

SUNY Bulletin No. SU-170

… implemented the agreement between the State of New York and various bargaining units provides for Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit … Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 7/1/10. Employees in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidential

Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)

… Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the … reimbursement rates were the same for both standard and reserve care during our audit period, we determined no … the correct way of coding for standard nursing home days and bed reserve days. We also recommended the Department …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-follow

Cleveland Hill Union Free School District – Financial Condition (2013M-272)

… over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272

Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)

… The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address … 106 percent, the highway fund town-wide’s was 63 percent, and the highway fund town-outside-the village’s was 85 …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209

Selected Controls Over the Property Tax Assessment Process (Follow-Up)

… taxable properties to be examined every three years and non-taxable properties every five years. There are four … more than three units; Class 3, most utility properties; and Class 4, commercial and industrial properties and properties not included in the …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-follow

DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero

… Property tax levy growth for school districts will be capped at 0.12 … Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zero

Controls Over Cash Advance Accounts

… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). Advances are issued from agency appropriations and the cash is transferred from the State Treasury to a …

https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accounts

Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)

… used Medicaid funds for the recruitment, training, and retention (RTR) of direct care staff and whether the Department of Health (Department) was … health care staff. We reviewed $39 million of RTR funds and found indications that providers were using some of the …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-follow

State Agencies Bulletin No. 2197

… Process OSC will mail out employee’s 2023 W-2s Wage and Tax Statements postmarked no later than January … is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the … for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargeback

DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year

… year,” DiNapoli said. “Continued job gains, wage growth, and easing inflation were all contributing factors to … tax receipts. However, global unrest, labor strikes, and a potential federal government shutdown could slow the … personal income tax (PIT) receipts totaled $26 billion and were $49 million below DOB’s updated financial plan …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-year

State Agencies Bulletin No. 2307

… Mailing Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements postmarked no later than January 31, 2025. Undeliverable W-2s that cannot be delivered to the … costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargeback

DiNapoli Urges New Yorkers to Spend Holiday Gift Cards

… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards

Opinion 91-57

… has custody of the moneys of the village public library and presently maintains a separate bank account for those … be more efficient if library moneys were deposited in and disbursed from the same bank account as village moneys. … separate accounting records for the library fund moneys and the library fund moneys would be disbursed only at the …

https://www.osc.ny.gov/legal-opinions/opinion-91-57