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State Agencies Bulletin No. 1990
… No. 1990.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Association (NYSCOPBA), and Council 82 (C82) allows OPWDD to establish a temporary overtime rate of 2.5 times the … must use the overtime factor of .00120 in the calculation when submitting any payments using Earnings Code OTO – OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2163
… Director, Division of Law Enforcement 001329 Director, Forest Ranger Services 017698 Assistant Director, Forest Ranger Services 017699 Forest Ranger 4, Forest Ranger … Employees with an Employee Status of Leave With Pay with at least half pay and an Action/Reason Code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 433
… the Governor's Office of Employee Relations are determined at Step 3 of an employee filed grievance. The New York … in Executive agencies, call the Salary Determination Unit at OSC to verify receipt of award. For Out-of-Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… were made aware of the Act’s requirements. Also, DOB’s phone call log revealed that only 8% of the buildings covered … Covered building owners must annually measure their energy consumption by inputting their energy and water usage … only 12 were referred to the service provider for further assistance. DOB did not follow up on all buildings at risk of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Ledger (GL) modules. Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted … Journal Entries (contain both expenditure and revenue account codes, may be used to charge/reimburse for costs between …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewOpinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v … moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 Opns St Comp No. 86-8, p 14; …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village expense, may publish a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Caroga … of Jasper – Financial Management (Stueben County) The town is currently experiencing severe fiscal stress. Cash on hand …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… whether a contract-related transaction must be approved by OSC. It also provides general policies and procedures for … contract types and Purchase Orders subject to OSC review (OP Transactions), there may be unique processes or … the specific modifications being made to the agreement by that transaction (see XI.2.E Submission of Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable > Report > Appropriated Loan Receivables. Agencies should review their enacted budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… resulting from normal operations. External Obligating Events AROs must be legally enforceable. Activities … event. Per paragraph 9 of GASBS 83, external obligating events include: Approval of federal, state, or local laws or … capital asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOversight and Enforcement of the Rechargeable Battery Law
… enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and … Conservation Law, referred to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law … sealed lead, lithium-ion, or nickel metal hydride battery as well as any such dry cell battery capable of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSUNY Bulletin No. SU-365
… Non-Leap Year calculation has been systematically updated by OSC, if a transaction is submitted with an effective date … Non-Leap Year Calculation has been systematically updated by OSC, if a transaction is submitted retroactively starting … Entry Agencies must submit Time Entry transactions split by Pay Period effective dates. Earnings Code RGS and all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 2118
… for all Time Entry Earnings Codes paid using Unit/Override Rates that are based on the annual factors, such as IIC and … date retroactively placing an employee on the payroll (Hire, Rehire, Reinstatement from leave Without Pay) with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024State Agencies Bulletin No. 2213
… a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… records that tracked receipt and disbursement activity by account, which provide the Board with critical information … prior to payment and claims that were not supported by invoices or receipts. Comply with New York State (NYS) General Municipal Law (GML) by: Maintaining a code of ethics that could have supported a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Town of Wawayanda – Financial Operations (2024M-160)
The Board and Town officials did not properly manage financial operations and the Board did not provide adequate oversight
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160