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State Agencies Bulletin No. 1502
… Purpose To notify agencies of the 209 deduction code eligibility change. Affected Employees Employees in … of OMCE, OSC has increased the eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, … Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected employees. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 303
… Purpose To explain the use of a new deduction code 322. Affected Employees Employees in bargaining unit 01 represented by the New York State Correctional Officers and Police Benevolent Association are eligible for this new code. Effective Date(s) Institution checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/303-nyscopba-cancer-insurance-aflac-deduction-code-322State Agencies Bulletin No. 273
… and Police Benevolent Association will send OSC a file to start and/or cancel all deductions. Agency Actions No agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372New York State Common Retirement Fund
… and beneficiaries. The Fund's mission, values and investment philosophy have earned it the distinction of … Since its establishment in 1921, the Fund's prudent investment management, solid returns, and constitutionally …
https://www.osc.ny.gov/common-retirement-fundOpinion 91-7
… Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … enter into such a contract with an emergency rescue and first aid squad of a fire department or fire company. … fire protection within the district does not maintain and operate an ambulance, the town may enter into a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per … of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call … service) FEES -- Imposition of (by entity providing ambulance service pursuant to contract) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Agency Financial Reporting Package
… click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To request … your User ID and the other will contain a temporary password. Resources User Manual For all questions regarding …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… high inflation. In addition, New Yorkers continue to grapple with the health, economic, and social impacts of the pandemic. "I am pleased to see the budget will provide tax relief and support to help … care workers, make green investments and extend relief programs to assist those affected by the pandemic. "While …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, … The estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterCost-Saving Ideas: School District Auditing – External Auditor
… changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorReview of Growe Technologies Inc.
… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incCopiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Danby – Claims Processing and Procurement (2022M-127)
… procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in … procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … As a result, 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedFairview Fire District – Financial Operations (2024M-138)
… District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District officials did not properly manage and oversee … Fire District District Board of Fire Commissioners Board and officials properly managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Industrial Development Agency is an independent public benefit corporation whose goals are to advance job … met. Agency officials did not have a system to track the amounts directly billed and collected by taxing jurisdictions …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and