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State Agencies Bulletin No. 2133
… government. OSC will provide updated information, if funds are not available for the paycheck dated April 26, 2023, via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, April 18, 2023. Affected Employees: Executive … the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed … 2023-24 State budget or a budget extender bill to provide for the continuing operation of State government. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksNiagara County – County Bridge Maintenance (S9-13-2)
… million for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could … from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial … for recipients who were also enrolled in Medicare Part A. Medicare Part A provides supplementary medical …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followReporting of Billboard Income (Follow-Up)
… included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, which was … to support that assessors were verifying the Real Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followElba Central School District – Financial Condition (2013M-240)
… by $949,184. Although District officials appropriated on average $413,000 in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … of fund balance would have in reducing fund balance or the property tax levy. District officials also used some of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of New Berlin – Ambulance Company Loan (2013M-22)
… financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … HUD programs. The Board believed that loaning money to the private not-for-profit ambulance corporation was within the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Rochester City School District – Budget Review (B20-2-1)
… 2018-19 and 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s … Findings Due to several inaccurate estimates, the District is on track to incur a 2019-20 budgetary deficit of … Our Office developed a two-part approach. The first effort is the recent review of the adopted budgets for the 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Town of Lyndon – Purchasing (2013M-149)
… through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member elected Town Board, which … the Board adopted a resolution stating that although it is understood that the Town is required to have written …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … dependents. NYSHIP’s primary health benefit plan is the Empire Plan. UnitedHealthcare (United) administers the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDiNapoli: June Tax Receipts Down 17.3% From Last Year
… some payments in response to fiscal uncertainty. All eyes are on Washington. New York and its localities badly … receipts were $475 million below DOB’s latest projections, with shortfalls in personal income, consumption and business … June was $6.3 billion below Financial Plan projections, with Local Assistance disbursements representing $5.7 billion …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearState Agencies Bulletin No. 1011
… agencies of the new procedure to obtain a prior year Form W-2 replacement. The procedures for issuing current year replacement Form W-2s using the reprint functionality is not changing. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Key Finding The School did not consistently comply with the Law and guidance regarding fingerprint-supported … School. For one worker, School officials did not obtain clearance specifically for their School. A School official … the former CEO did not have fingerprint records on file with OSPRA at the time of our testing. Fingerprint records …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeWest Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June … Instead, District officials levied real property taxes and paid debt service with general fund appropriations. Key … Develop realistic estimates for expenditures and unexpended surplus funds when preparing the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Opinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon … in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsChenango County – Departmental Cash Receipts (2015M-21)
… through September 29, 2014. Background Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is governed by a 23-member Board of Supervisors. The general …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Ending Your Membership – Police and Fire Plan
… officer or employee with an employer that participates in the New York State and Local Retirement System. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipOperational Advisory No. 15
Cash Advances
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesTown of Waterford – Claims Auditing (2016M-154)
… through January 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately 8,400. The Town is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154