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Bellmore-Merrick Central High School District – Payroll (2023M-87)
… (District) officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87III.7 Data Quality – III. Statewide Financial System (SFS)
… Pending Batch Processing or Denied statuses, entered online or via bulk load, with no activity for 90 days or more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… $11.4 billion. This is $550.5 million above last year and $1.7 billion above DOB’s latest projections. “State tax … $19.3 billion, $2.2 billion higher than DOB projections, and $8.5 billion higher than last year at the same time. The … the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… for pharmacy services covered by recipients’ managed care plans. The audit covered the period October 1, 2011 … are economically disadvantaged and/or have special health care needs. In general, the Medicaid program pays medical … through either the fee-for-service method or the managed care plan method. Under the feefor- service method, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection services … this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160State Agencies Bulletin No. 1190
… added as a search field for reviewing existing records and for adding new time entries. Users are still required to … page allows agency users to search by EMPLID (NYS EMPLID) and name to review employee history information for their employees. OSC Actions Job aids and supplemental communications are being prepared to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionState Agencies Bulletin No. 974
… Date(s) Institution paychecks dated April 8, 2010 and Administrative paychecks dated April 14, 2010 Background … amends NYS Education Law, Article 8-B, Section 392 2(c) and Article 125-A, Section 6252 2(c), eliminating the … of “Elect,” has the Retirement Plan Type of 7Z (TIAA/CREF) and has ten (10) or more years of membership will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… year, due, in part, to increased personal income tax (PIT) receipts resulting from financial market growth from … for SFY 2025-26 is finalized.” Personal income tax (PIT) collections totaled $61.2 billion, $7.4 billion (13.7%) … estimated tax payments associated with the 2024 tax year. PIT collections exceeded Executive Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Accidental Death Benefit – State Police Plan
… disability and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAutomatic Orders – Divorce and Your Benefits
… or incurring unreasonable debt. Automatic Orders place no restrictions or limitations on NYSLRS and cannot be used to …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… Determine whether claims were adequately supported and properly audited before payment. Key Finding The claims … or contracts. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Opinion 2009-2
… (need for State Comptroller's permission) TOWN LAW § 209-q (13) (a): When a town proposes or is required to … of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to obtain the … be financed by the issuance of bonds or notes. Under Town Law article 12-C (§ 209-q et seq .), a town may provide a …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water … Comptroller's Permission (when required) WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State … amounts to be financed both by the issuance of obligations and from other sources, exceeds one-tenth of one percent of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0State Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… His energy and experience will help him to be a dynamic champion for all New Yorkers. I look forward to working with …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of … including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) is provided as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewXV.2 Fiscal Year Period – XV. End of Year
… which operate under a different fiscal year, e.g. SUNY and CUNY. Pursuant to various sections of law and to complete the execution of the financial plan for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodContract Advisory No. 20
… all STS or AC 340-S forms to validate required data fields and transactional information are included and asked to write in any missing fields and/or transactional information. OSC will temporarily accept …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sBallston Spa Central School District - Separation Payments (2018M-132)
… [read complete report - pdf] Audit Objective Determine whether separation … We reviewed all the separation payments totaling $731,287 for the 36 employees who received such payments during our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132