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Travel Advisory No. 5
… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Andover – Audit of Claims (2013M-388)
… 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member … of claims approved by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 180
… (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the combined … check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review the report and … to reduce the number of incumbents (paid employees) in the overfilled positions. In the following pay period, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsAudits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and … audit objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program … Peer Review of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … the giving of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also … submission of written applications. A license fee imposed in the exercise of police powers may only be such amount as …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 99-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is … for the benefit of the fire department or company. This is in response to your letter asking whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… preserve Adirondack waters continue to go underutilized. In New York, there is no law requiring boaters to use … by invasive species, causing an estimated $500 million in economic losses each year, 80 percent of which affects … include creating and posting required preventive signage in campgrounds and boat launch sites and contracting or …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL … laws and regulations; provision for equal opportunity in employment; and ability to employ, train, and instruct apprentices. In addition, during the application process, DOL will conduct …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… environment, the city should monitor its capital spending in a more uniform and comprehensive manner so it can review … information. DiNapoli’s analysis looked at projects listed in the October 2023 CPDD, which contains project schedules by … projects. This detail is not yet fully reflected in the dashboard. Also, many projects are excluded from the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Agencies Bulletin No. 1205
… card is the amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. … page. Enter the NYS Emplid from the authorization card in the EmplID field of the dialog box and click Search. The … Code exists , click on the + sign to add a new row in the Deduction Details page, insert a row and continue with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 2432
… over by the end of the calendar year and are participating in a 403(b) plan and/or the New York State Deferred … participants attaining 60, 61, 62, or 63 years of age in the calendar year to the greater of either $10,000.00 or … contributions for employees with more than $150,000 in 2025 FICA wages be designated as Roth contributions. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actPayroll Users Group Organizational Charter
… common concern. Develop and support the payroll profession in State government by: Surveying the condition of the State … Increasing the understanding of the payroll function in state agencies; Promoting the importance of payroll in the enterprise; and Developing the payroll profession as …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterMaine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14DiNapoli: Fix Delays With Child Support Payments
… need correcting. "Child support payments are languishing in government coffers. This is a persistent problem in New York that needs to be fixed," said DiNapoli. "These … to the payer or deposited with the county treasurer or, in New York City, the commissioner of Finance. Funds that …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOpinion 2007-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for annual payments … the proceeds of the sale of unneeded village real property in a separate fund to be used over the course of several …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… 1 million working-age adults with a disability in New York, according to the American Community Survey … the 74% employment rate for working-age adults statewide. In addition to increased likelihood of unemployment, adults with disabilities are more likely to be living in poverty (28%) compared to working-age adults (12%). The …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: State Needs to Improve Oversight of Child Care Grants
… stabilize their operations and retain their employees, in 2021 the American Rescue Plan Act and the Coronavirus … provided federal grants that OCFS administered locally. "In response to the detrimental impact of the pandemic on the … and Family Services.” OCFS received over $1.4 billion in aid from the federal government to support child care …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… a guilty plea before the Honorable Joseph J. Spofford, Jr. in Carmel Town Court to the class “A” misdemeanor charge of … at least two years the defendant illegally obtained $4,575 in cash payments from contractors intended to satisfy … by contractors for conducting various business operations in Putnam County without an appropriate county-issued …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… nearly 1,800 devices and 260 businesses. Retail sales in New York were more than $260 billion in 2023-24. Approximately $8.3 billion was spent in grocery stores in the counties audited during the audit …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailers