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Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total … averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Miller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Unified Court System Bulletin No. UCS-27
… voluntary insurance program Affected Employees Employees in bargaining unit SK (dues code 238) represented by District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtUpdate Your Contact Information
… It’s important NYSLRS has your current mailing address, phone number and email address. That way you’ll be sure to receive … Information . Click update next to mailing address, phone number, or email address. You can schedule an address …
https://www.osc.ny.gov/retirement/update-your-contact-informationOpinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … and who owns taxable real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that … or services as a town function under Town Law, article 12-C. We also note that a town, by special act, may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Division of Housing and Community Renewal Bulletin No. DH-25
… Rent Regulation Services Unit provides for an $800 General Salary Increase effective April 1, 2007. Contract Provisions … who are Active, on a Paid Leave, or on a Workers’ Compensation Leave (with a Reason code of WDL , WSP or WPS ). … the following fields: BU, Salary Administration Plan and Grade. The Position Management Unit will notify the agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-25-april-1-2007-salary-increase-employees-represented-rentImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… our initial audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Report … administers New York’s Medicaid program. Under the fee-for-service (FFS) payment method, DOH makes Medicaid payments …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate … audit objective was to determine whether improper Medicaid managed care premiums were paid on behalf of recipients with … initial audit identified over $102.1 million in improper managed care premium payments on behalf of 65,961 recipients …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Electronic Reporting
… Holders of unclaimed funds can send the Office of the State Comptroller …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingMonroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not … (Appendix A). 1 Combined funds include the general and road funds and all enterprise funds. …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… approximately $556 million in FY 2025, $412 million in FY 2026, $480 million in FY 2027 and $549 million in FY 2028, … Insurance Program and Medicare, as well as subsidized coverage through the state’s health care marketplace, which … estimated that 950,000 individuals in the city will lose coverage (800,000 from Medicaid and 150,000 from the …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Agencies Bulletin No. 1497
… Dependent Care Advantage Account during or after the Open Enrollment period with a current job status of Active or Paid … September 1, 2016 Eligibility Criteria At the time of enrollment in the DCAA, employees must have been represented … reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts in excess of the $5,000.00 IRS pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Housing Program, created in 1955, provides affordable rental and cooperative housing to moderate- and middle-income … New York City, there are 94 HPD-supervised Mitchell-Lama rental and limited-equity cooperative developments with … $4.6 million in non-contract payments to 163 vendors. The Rules of the City of New York (Rules) require that contracts …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentCUNY Bulletin No. CU-619
… Purpose To inform agencies of OSC’s automatic processing of the July … TC who meet the eligibility criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible PSC … To inform agencies of OSCs automatic processing of the July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 1434
… Purpose To provide agencies with the 2015 calendar year-end … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require … diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section 4.E . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements … by IRS for PCM is 56 cents per mile effective from January 1, 2014 through December 31, 2014. Current maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1513
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … who paid the maximum amount of Social Security tax ($7,347) for 2016 will only have a deduction for the Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Part C outpatient claims, except for ambulance and psychology services, for which Medicaid pays 100 percent of … of exemptions to payment limitations for ambulance, psychology, and inpatient services), and engage other …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims