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Unified Court System Bulletin No. UCS-200
… by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the … of the calendar year. Judges are not eligible to receive 27 paychecks in a calendar year. Therefore, since calendar year 2013 contains 27 pay periods, the adjustment is paid in the 26th paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-200-2013-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-190
… of regular earnings actually paid to a judge for each calendar year must equal: The Judges statutory salary rate; … salary rate for Judges who serve only part of the calendar year; or The composite salary based on the number of … is required to be paid in the final paycheck of the calendar year. Eligibility Criteria Judges who serve the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-190-2012-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-178
… of regular earnings actually paid to a judge for each calendar year must equal: The Judges statutory salary rate; … salary rate for Judges who serve only part of the calendar year; or The composite salary based on the number of … is required to be paid in the final paycheck of the calendar year. Eligibility Criteria Judges who serve the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-178-2011-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-164
… transactions in Pay Period 19C. Affected Employees Judges who are paid using the LEG Pay Basis Code Background Based on an agreement between the OSC and the Office of Court … RGS . For Judges who served the entire calendar year and did not have a status change or change in salary, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-164-2010-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-155
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Judges who are paid using the LEG Pay Basis Code Background Based on an agreement between the … in the final paycheck of the calendar year. Effective Date Pay Period 19C, paychecks dated 12/23/09 Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-155-2009-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-141
… the total amount of regular earnings actually paid to a judge for each calendar year must equal: the judge’s statutory salary rate; or the prorated statutory … earnings that will be paid in the calendar year equals the judge’s prorated statutory or composite salary, whichever is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-127
… payment is processed. This report will identify the judges with an automatic adjustment. Prorated or Composite Salary … or later. Judges who were Rehired or Returned from Leave with an effective date after January 1, 2007. For judges who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… and maintain public trust. Accurate and timely records are essential for establishing financial … and accurate manner. As a result, adequate financial records were not maintained and there was an increased risk … operations and make informed decisions because financial records and reports were incomplete and inaccurate. If the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Oneonta – Town Clerk (2021M-59)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9East Aurora Union Free School District - Procurement (2023M-125)
… Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Unified Court System Bulletin No. UCS-253
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … RGS earnings paid in calendar year 2017 but earned in a previous year. Control-D Report NPAY586 (Pay Basis Code LEG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-253-2017-year-end-adjustment-judges-and-justices-unified-courtTown of Milan - Town Clerk/Tax Collector (2018M-257)
… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … for recorded and reported all financial transactions in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243State Agencies Bulletin No. 1156
… conversion to the new SFS Chart of Accounts: Object Code: CAS Value ex. 41100 SFS Value ex. 50101 PS Object Codes crosswalk, see Payroll Bulletin 1090 Account Code: CAS - Last 5 digits are CAS object code SFS - Last 5 digits … CSL: CAS – 8-digit field received from CAS SFS - data no longer received Approp Ord Cd: CAS – 10-digit CAS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Public Charter School (School) officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, there is no assurance that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109