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State Agencies Bulletin No. 2041
… agency review to determine payment eligibility. If an employee is in a seasonal hourly position and the hourly rate … the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … Retroactive Salary Increases and includes all employees’ salaries that were increased in an eligible bargaining unit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… the greatest risks and potential of failure by ensuring owners comply with safety standards and regulations, … parties or local municipalities, and the law requires dam owners to operate and maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesNew Hartford Central School District – Payroll (2021M-149)
… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are … District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149State Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, … Paycheck Reversal. Background: To maintain the efficiency of AC230 processing and ensure accuracy of W-2 reporting for … The purpose of this bulletin is to notify agencies of the 2024 yearend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… contribution rate for ERS will remain at 14.6 percent of payroll. The estimated average employer contribution rate for … by 0.9 percent, from 23.5 percent to 24.4 percent of payroll. NYSLRS is made up of these two systems, which pay …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredState Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Early Assessment of the Encounter Intake System (2015-S-41) Managed Care … Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (2015-S-58) …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsWall Street Bonuses Rose In 2012
… the securities industry is still a very important part of the New York City and New York State economies." The … were paid in December 2012 to avoid higher federal tax rates scheduled to take effect in 2013. DiNapoli’s office … York City edged up slightly to almost $362,900 in 2011. (Wage data is not yet available for all of 2012.) This was a …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012State Agencies Bulletin No. 1808
… who received a Form W-2 Wage and Tax Statement for calendar year 2019 are affected. Background According to IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Union Free School District (District) Board of Education (Board) and District officials properly manage … – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mFull- and Part-Time Service Credit – Article 14 Benefits
… date you actually leave paid employment, as long as: You work on a full-time, continuous basis; and You earn at least the annual equivalent of New York State’s annual minimum wage for your full career in public … but must be at least six hours per day, for a five-day week. Part-Time Employment Part-time employment is credited …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditLawrence Union Free School District – Financial Management (2025M-115)
… audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the … costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Effectiveness of the Information Technology Transformation
… its processes and procedures during the Transformation. For example, our audits questioned: the adequacy of access … no evidence that many basic planning steps were performed. For example, a risk assessment was not conducted timely to … unintended consequences, nor were there any benchmarks for customer service levels and costs established at the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… are authorized to move monies without adjusting the classification of the original revenue deposit or appropriated expenditures of the funds involved. An appropriated transfer moves monies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Division of Homeland Security and Emergency Services: Awarding and Oversight of Statewide Interoperable Communications Grants (SICG) … SED has not taken measures such as completing a full data classification process or adopting adequate information …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsTown of Busti – Taxpayer Equity (2015M-349)
… Purpose of Audit The purpose of our audit was to determine whether Town officials were … 1, 2014 through October 21, 2015. Background The Town of Busti is located in Chautauqua County and has a population … The purpose of our audit was to determine whether Town officials were …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-3492025 Police and Fire Retirement System Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2024, 2025 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2025.pdf2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfState Agencies Bulletin No. 775
… Purpose To advise agencies of tax-related changes for 2008. Affected Employees Employees … to the Federal withholding tax rates for 2008. The result of these changes is a small decrease in the amount of withholding tax. There are no changes to the New York … To advise agencies of taxrelated changes for 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Determination of Residency for Tuition Purposes
… are processed directly through the campus where the student is applying. As stated in SUNY Policy 7810: … a State resident and receive in-state tuition, a student must show proof of domicile – defined as a fixed, … eligible for in-state tuition must submit to the campus a standard “Application for New York State Resident Status for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposes