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Opinion 89-56
… billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL SERVICE LAW, §200, et … a gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) provides that salaries of town officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 446
… Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees who participate in the College Savings Program. Effective Date Immediately Background At the … Investment Management, respectively, of New York's College Savings Program. OSC Actions OSC updated all payroll records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and the State Employees' Retirement System. Article 11-AA of the General Municipal Law (§219-b et seq .) authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … village is required to designate as its official newspaper the only newspaper which is published in the village …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without consideration. A village may, however, enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6State Agencies Bulletin No. 1204
… ID will be displayed on the page in the Empl ID field. The reservation expires approximately sixty (60) days after the … to the SSN is not completed within 60 days, the reservation will be deleted. NOTE: The reserve Empl ID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionControls Over Computers (Follow-Up)
… these controls. Key Finding Department officials have made some progress in addressing the issues identified … four prior recommendations, one has been implemented, two have been partially implemented, and one has not been … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… to the highest legal position in our nation. Loretta Lynch will be a remarkable attorney general for our country … defender of the rights of our citizens. I congratulate her on this historic appointment and commend President Obama for …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyState Agencies Bulletin No. 2236
… of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) … In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsElementary and Secondary Education – 2023 Financial Condition Report
… from the Education Supplemental Appropriations Act, and $243 million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief … $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 billion. In school …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationState Agencies Bulletin No. 2156
… questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments received from customers to accounts receivable (AR) Items in SFS. The process for … in the ‘Regular Deposit’ navigation in SFS, similar to a Direct Journal Payment however, agencies should not … A Payment Worksheet is used by agencies to apply payments received from customers to accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Town of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the … twice a month in accordance with the following schedule: Receipt Period Receipts Transferred to State Treasury 1st … deposited to the GCA will be recorded as a miscellaneous receipt on an AR Direct Deposit transaction or as a refund to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewState Agencies Bulletin No. 1037
… to collect an overpayment, OSC will request refunds only for those that fall within the statute of limitations. … tax deduction should contact their tax advisor. Note: If only a portion of the original overpayment is recovered in … and/or a refund related to that portion of the recovery only. If it takes more than one year to recover an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … for 282 individuals identified as deceased. According to CMS, improper premium payments beyond two months for reasons …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTravel Advisory No. 18
… Extra Brkfast PerDiem-Unrecpted Extra Dinner Categorized the section’s layout to assist with readability …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsTown of Marathon – Town Clerk (2022M-143)
… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and … Your policy should specifically state what will occur in the case of improper claims for travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures