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Opinion 92-47
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and … 911 (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment … segregate Emergency 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 2000-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties … that the fire district will receive sufficient benefits in furtherance of its statutory purposes to constitute fair …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and must use the designated account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many … various State agencies, whose activities are accounted for in numerous funds. Such agencies are logically part of the … activities and financial transactions are accounted for in separate, independent accounting and reporting systems and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to … Project IDs are selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionOverview – Membership and Enrollment
… System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … the best-managed and best-funded public retirement systems in the nation. NYSLRS administers two distinct systems: The … lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Piseco Common School District – Authorized Investments (2023M-172)
… Common School District (District) officials invested in accordance with statutory requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a result, … to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine … assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate … Determine whether Town officials have adequate controls in the Highway Department to safeguard assets …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeAmagansett Union Free School District - Procurement (2018M-206)
… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Agencies Bulletin No. 332
… agencies that they now have access to other query tables in QRY1 Affected Employees Agency users who create or run … Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the parent table in order to have access to the added table. Parent Table …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesState Agencies Bulletin No. 1458
… new functionality and formatting for employee addresses in the payroll system Affected Employees All employees … has developed functionality on the employee address fields in PayServ to help agencies enter more accurate employee … of countries and field requirements that have been set up in the payroll system. The attachment includes address format …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservState Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected … York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City Withholding Tax … To inform agencies of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Agencies Bulletin No. 2435
… employees at DOCCS. Affected Employees: Employees in a position allocated to Grade 5 through Grade 23 at DOCCS (Agency 10xxx) in the Civil Service Employees Association (CSEA - BU02, BU03 … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligibleUnified Court System Bulletin No. UCS-366
… Employees: NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. Additionally, consistent with prior … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-366-june-2026-uniform-and-equipment-uniform-allowance-andState Police Bulletin No. SP-249
… Employees: All employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07 and … on 10/31/2025 and will be systematically processed by OSC in the Administration Pay Period 6L check dated 07/02/2025. … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-state