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V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … module. All Category Codes are mapped to the appropriate Account Code. The Account Code will auto-populate when the … entered against a line. Since Category Code will be used for reporting, the integrity of the Category Code to Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … services. Key Finding Department officials made progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTown of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Agencies Bulletin No. 1710
… Section 169 Commissioners will be increased as follows: Tier-A Commissioners- $190,000 Tier-B Commissioners- $175,000 Tier-C Commissioners- … on the Job Action Requests page using the Reason Code SIC (Salary Increase), the effective date of 01/01/2019, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… As a member of the Retirement System, you are covered by a plan that provides … This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at retirement if you meet the service and age requirements …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… As a member of the Retirement System, you are covered by a plan that provides … This publication explains some of the benefits and services available to you as a member of our system, including: Benefits you will receive at retirement if you meet the service and age requirements …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… As a member of the Retirement System, you are covered by a plan that provides … This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at retirement if you meet the service and age requirements …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan that provides important benefits. This publication explains some of those benefits and the services available to you as a member of our system, …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliCarthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … separation payments. … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353A Message From Comptroller Thomas P. DiNapoli – Career Plan
… explains some of those benefits and the services available to you as a member of our system, including: Benefits you … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my … to contact us with any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Sodus, located in Wayne County. The District is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. … Forestburgh Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… a district corporation of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1579
… To inform agencies of the change in the New York City withholding tax rates. Affected Employees Employees who are … personal income taxes requires changes to New York City withholding taxes for employees with taxable income of … employees. OSC Actions OSC will update the New York City withholding tax table with the rates prescribed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeContract Advisory No. 32
… – revised to reflect current contract approval thresholds in accordance with State Finance Law § 112. Section 5 – … discrimination based on citizenship and immigration status in accordance with Article 15 of Executive Law. Section 20 – …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixTotal Spending – 2022 Financial Condition Report
… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which … the Rate of Inflation Over the Past Five Years Compared to the prior year, State spending increased $22.8 billion …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingKortright Rural Fire District – Financial Activities (2022M-51)
… adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate the … adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Total Spending – 2023 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State … spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending