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Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. … results, and modify their budgetary estimates accordingly, when warranted, during the course of their fiscal year. To …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. Genesee County (County) is one of the local … County is located in the Finger Lakes region of New York State and encompasses the City of Batavia, 13 towns and six …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Adequacy of 2021 Budgets - Town of Elma (S9-21-8)

The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8

Adequacy of 2021 Budgets - Essex County (S9-21-9)

… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. Essex County (County) is one of the local governments … our review. The County is located in northeastern New York State and encompasses 18 towns and two villages. Key Finding …

https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9

Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6

Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. Otsego County (County) is one of the local governments … in our review. The County is located in central New York State and includes 24 towns, nine villages, and one city. Key …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. Jefferson County (County) is one of the local … in our review. The County is located in northern New York State and encompasses 22 towns, 20 villages and one city. Key …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. … results, and modify their budgetary estimates accordingly, when warranted, during the course of their fiscal year. To …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

State Agencies Bulletin No. 2285

… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislature

Selected Performance Measures

… In addition, the MTA is required by the Federal Transit Administration (FTA) to report certain performance measures …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measures

XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures

… on Check Type of Check How to Reissue or Cancel Guidance B Payroll Payroll Bulletin 1684 WCB T Workers’ Compensation Board Only …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-check

State Agencies Bulletin No. 2279

… Purpose:  The purpose of this bulletin is to inform the NYS Senate and NYS Assembly Payroll Offices of OSC’s automatic processing in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2279-impact-27-pay-periods-calendar-year-2024-nys-legislative-members

XV.11 Journal/Revenue Transfers – XV. End of Year

… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC strongly recommends that … SFS blackout period. All journal/revenue transfers should have obligation and accounting dates that are no later than …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfers

State Agencies Bulletin No. 938

… (BDA) through the new automated process as indicated in the Budget Bulletin. Upon approval by DOB, NYSTEP will … OSC will not have access to view a BDA prior to approval in NYSTEP. OSC has created the new Reason Code BDA to be used … a BDA. The reason codes of transactions already approved in PayServ that require BDA approval should not be changed. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bda

The Big Picture – What Every Employer Should Know

… The Retirement and Social Security Law (RSSL) establishes … establishes the overall methodology used to make sure we have assets available to pay for those benefits. Sources of …

https://www.osc.ny.gov/retirement/employers/partnership/big-picture

State Agencies Bulletin No. 834

… teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective 9/1/08. E-mail the form to the Position Management mailbox. OSC will update the … same position, the agency must complete a Position Data form requesting a change in the Pay Basis Code effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachers

Opinion 93-29

… This opinion represents the views of the Office of the State Comptroller at the time it was … . former Village Law, §89[8], repealed by L 1972, ch 892; Town Law, §64[11]). The Village Law, however, does make … (Opn No. 84-58, supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory …

https://www.osc.ny.gov/legal-opinions/opinion-93-29