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Implications for the Future – 2023 Financial Condition Report
… The Economic Outlook: Uncertainty Remains Looking ahead, … than not. These factors include persistent inflation, the effects of elevated interest rates due to Federal Reserve … deposits to statutory reserves to 15 percent of General Fund spending, and increased the maximum allowable balance to …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureSeminars for Local Officials
… with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other … and generally incorporate 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitJust for State Employers
… worked and other employment information using PayServ. In addition, employees whose NYSLRS membership is mandatory … when your employees retire. PayServ Employee Information in PayServ When entering an employee’s information in … from the dropdown) or call 866-805-0990 (press 1 to access the employer menu, then follow the prompts). …
https://www.osc.ny.gov/retirement/employers/stateHousing for Seniors (Follow-Up)
… Program—HANAC Corona Senior Residence in Queens, Serviam Heights LLC in the Bronx, Victory Plaza in Manhattan, and …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the … DOH administers the State’s Medicaid program. Individuals who are eligible or appear eligible for Medicare are required … Districts) are required to identify Medicaid recipients who are at least 65 years of age, or will be turning age 65 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfTown of Oneonta – Town Clerk (2021M-59)
… properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… complete report - pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings … district of residence and underbilled four additional student’s district of residence by $4,200. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not … administers the State’s Medicaid program. Individuals who are eligible or appear eligible for Medicare are required … Districts) are required to identify Medicaid recipients who are at least 65 years of age, or will be turning age 65 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support senior citizens even during the COVID19 pandemic when the need was greater according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Contacts for Audits and Reports
… Division of State Government Accountability Deputy Comptroller Tina … Nadine Morrell Heather Pratt Kenrick Sifontes Office of Operations, Division of Contracts & Expenditures Deputy Comptroller Melody Goetz … List of contacts by title name and email address for Division of …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsResponsibility for IT Internal Controls – Information Technology Governance
… and any key applications (e.g., financial, personnel and student information) within those systems. Depending on how …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… system. Once the funds are received, BSAO will post the receipt. Automatic Bill Approval After temporary bills are … system. Once the funds are received, BSAO will post the receipt. Guide to Financial Operations REV. 02/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies