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SUNY Bulletin No. SU-324
… who are members of United University Professions (UUP) in Bargaining Unit 08 will be eligible for the new deduction … for enrollments, cancellations, and/or changes in a biweekly file. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesState Agencies Bulletin No. 2058
… Affected Employees: Employees represented by the DC37 in Bargaining Unit SK are affected. Background: The … dues increase. Effective Dates: Changes will be effective in paychecks dated October 12, 2022. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2058-district-council-37-dc37-local-1070-dues-increaseOpinion 90-12
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties … to be a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the CPLR, … paper is required by law, an attorney admitted to practice in the courts of the state may certify that it has been …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements … a petition to initiate a road improvement. Similarly, in the event an improvement is initiated on town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2001-6
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6CUNY Bulletin No. CU-359
… December 31, 2008. Affected Employees EOC employees in the following Job Codes: Job Code Description 019119 EOC … Supervisor 019279 EOC Custodial Assistant 019280 EOC Mail/Message Services Worker 019281 EOC Assistant Effective … Supervisor 019279 EOC Custodial Assistant 019280 EOC Mail/Message Services Worker 019281 EOC Assistant Union Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsLawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … accounts, 462 were not used to log into the system in at least six months from the date of the test. District … did not always ensure students received services in accordance with their individualized education programs …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1North Brookfield Fire District – Board Oversight (2026M-2)
… and ensure funds are properly accounted for is diminished. In addition, four of the five Commissioners did not complete … with our recommendations and their response is included in Appendix B. We conducted this audit pursuant to Article V, … of the State Constitution and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An … For example, at DOHMH’s Tuberculosis Chest Clinics in 2023, 62.9% (4,341) of all patients were identified as … Beyond Clinics The audit also found similar weaknesses in other DOHMH public-facing activities, including food …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsMachias Fire District – Financial Operations (2026M-14)
… should record and report financial transactions in a timely and accurate manner to enable the fire district … with the Office of the New York State Comptroller (OSC) in a timely manner, as the AFRs for four fiscal years (2020 … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Comptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over $450 of her bill. Miele’s employment with the Village was terminated in September 2022. Miele was arraigned before Judge Christopher Pelchar in the Village of Elmira Heights Court and is scheduled to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… can be identified through their system access permissions in the Statewide Financial System (SFS) or other financial … system. For example, users having the following roles in SFS can approve vouchers or expense reports for submission … by the Voucher Authorizer. Whether certifying a voucher in the SFS or the agency’s financial management system, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… preschool, elementary, middle, and high school students in low-income, high-risk communities. The New York State … core of age-appropriate primary care services that comply in content and frequency with New York State’s Child/Teen … medical services to nearly 170,000 students enrolled in the Program, accounting for approximately 700,000 health …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period. We … Vice Chancellors). Key Findings Most of the $125,410 in travel expenses we examined was appropriate. However, we …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesTuition Assistance Program – Wagner College
… help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State … college located on Staten Island. It offers programs in the arts, business, nursing, physician’s assistant and … students who were not enrolled at Wagner for the semesters in question. Additional incorrect certifications include two …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeDual Employment
… these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping … Key Recommendations Work with the other agencies involved in these cases to determine whether the dually employed …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0State Agencies Bulletin No. 138
… paycheck or advice. New Reveal Report To assist agencies in maintaining employee address information, a new Reveal … conditions: Home Address is blank or missing an entry in Address Line 1, City, State or Zip Edit Mailing Address- … partial information is entered but an entry is missing in Address Line 1, City, State or Zip Check Address-The Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportState Agencies Bulletin No. 1243
… after March 31, 2012. Effective with the first checks in April 2013, the legislation requires the employee … appropriate contributions. OSC has identified employees in Retirement Plan 7Z with an enrollment date greater than … biweekly rate by 26. Part time percentages are excluded in the calculation of annual salary for the purpose of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changes