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Opinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … mayor would not have a prohibited conflict of interest in a purchase of real property from the village industrial … of interest would arise if the mayor of a village, in his private capacity, purchases a parcel of land from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29State Agencies Bulletin No. 726
… regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. … statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in … and where the hiring rate of the graded position that the employee is moving to is greater than the employee’s current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through December 31, 2014. … Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, separate and distinct … of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mRestrictions – State Police Plan
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the Governor’s … entity and meets other requirements may count toward your retirement benefit calculation. This includes special duty …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the Governor’s … entity and meets other requirements may count toward your retirement benefit calculation. This includes special duty …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… that bank reconciliations were accurately performed and reviewed in a timely manner for the period January 1, … adequately segregated duties related to the preparation and review of review bank reconciliations. Key Recommendation … by someone who is independent of the accounting functions and designate a Board member or Library official who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… on the steps the Governor and the Legislature have taken in recent years to strengthen the state’s cash position, …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalState Agencies Bulletin No. 753
… IN FINALIST DATABASE Verify the zip code is correct. NO STREET NAME IN INPUT ADDRESS Enter the street name in the address field. BLANK ADDRESS RECORD Verify the complete address is supplied. NO PRIMARY STREET NAME FOUND IN FINALIST DATABASE Verify the street name …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766State Agencies Bulletin No. 1520
… taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1520-2016-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1357
… provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1357-2014-clothing-allowance-certain-apsu-employees-represented-policeOpinion 89-26
… districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of … its officers and employees, but if it fails to do so there is no requirement that the officers or employees of the fire … disclosure requirements. Under the Act, "municipality" is defined for this purpose to include, among other entities, …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to an exemption because it is a representative of the State under CPLR, §1301. Generally, governmental entities are … of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any service …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Permanent COLA
… A Message from Comptroller Thomas P. DiNapoli In July 2000, the Retirement System was at the forefront of a … payments are based on the rate of inflation, as reflected in the consumer price index published by the U.S. Bureau of … Representatives at any of our consultation sites. A list of these consultation sites is available on our website …
https://www.osc.ny.gov/retirement/publications/permanent-colaSelected Controls Over the Property Tax Assessment Process
… approximately 1.05 million properties each year. Property in New York City is divided into four different classes, each … available income information from small rental buildings in the area that file an RPIE using the Gross Income … co-ops and condos, assessors can select comps contained in CAMA. Once CAMA determines the MVs, the values are then …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processReport File Transactions (File Upload) – Enhanced Reporting
… the pensionable and non-pensionable earnings that make up an employee’s pay, you assign them NYSLRS earnings codes …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… is doubtful. The repayment agreements are primarily drawn up to establish creditor rights, however, the existence of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Police Bulletin No. SP-214
… Information The 2020 State Police Holiday Bonus payment is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentState Police Bulletin No. SP-224
… Information The 2021 State Police Holiday Bonus payment is supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentUnified Court System Bulletin No. UCS-171
… To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent … process. Beginning on June 15, 2011, when information is entered on the Position Data page, the update incumbent … the Job Data page for ALL incumbents of the position. New Feature on Position Management PayServ will no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unified