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State Agencies Bulletin No. 1130
… to your SFS agency coordinator. Background In preparation for the conversion to the Statewide Financial System, OSC and … and January 12, 2012 (Institution) will be used for this test. About the Payroll and Accounting Interfaces … a weekly file of all CAS Cost Centers that are acceptable for use in SFS. These are Cost Centers that have been active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalAdministration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and … the Procurement Rules and document their justification for awarding certain non-competitive and limited-competition contracts. For 13 contracts (totaling about $20 million), there was …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsLyncourt Union Free School District – Financial Condition (2016M-62)
… September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which operates one school with approximately 377 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62DiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… overtime for the prisoner search was paid in July, which is not included in the mid-year analysis. Overtime costs have been rising since 2010. For the five-year period ending … of state operations, including periodic reports on how overtime is managed by state agencies. For overtime …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Handbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfSchuyler County – Court and Trust Funds (2021-C&T-1)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer … maintained a court and trust register as required, but it was incomplete and outdated. We identified four actions …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… practice of destroying forests, and sets the precedent for a new model of agricultural production that protects the … expansion. Around 75 percent of soy worldwide is used for animal feed. However, soy and palm oil production are … that deforestation and forest degradation account for nearly 20 percent of global greenhouse gas emissions. Any …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Agencies Bulletin No. 2052.2
… determination of continuous employment under this program. Salary Cap or Earnings Cap If the employee’s eligible … when totaling hours worked. Impact of General Salary Increases on Health Care Bonus Eligibility General salary … rate for employees in a non-annualized position, only the retroactive earnings applicable to the vesting period should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… determination of continuous employment under this program. Salary Cap or Earnings Cap If the employee’s eligible … when totaling hours worked. Impact of General Salary Increases on Health Care Bonus Eligibility General salary … rate for employees in a non-annualized position, only the retroactive earnings applicable to the vesting period should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesOversight of the STEM Incentive Program
… STEM degree and agree to work in a STEM field in the State for five years after graduation. During the scope of our … Recipients must meet multiple eligibility requirements for the award, both before and after receiving it. Key … STEM field and maintaining residency in the State for five years after graduation. Recipients who fail to meet …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: State Tax Revenues Down $3 Billion Through July
… and declining tax receipts. Washington’s continued delay on further federal response leaves the state, local … and others with increasingly difficult questions on how to maintain the services New Yorkers need during this … than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyAudit Committee Charter Guidance and Template
… districts to establish an internal audit function and for the audit committee to assist the board in the oversight … the audit committee must develop and submit to the board for approval, a formal, written charter, which must include … and offer guidance that boards of education can use for establishing an audit committee charter. A sample charter …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… reopening plans should be determining how to compensate for the learning losses students suffered and to ensure they … During the COVID-19 crisis, programs and services for students with disabilities were disrupted by abrupt … in-person instruction (6%) than the statewide average for all students (7%). While all students faced the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … in violation of the district’s AUP. Internet browsing increases the likelihood that users will be exposed to …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be … they specifically exempted from sampling. Because there is no information on the lead levels of the 39 water outlets … and remediated all water outlets that would have required it. Of the 470 water outlets the district sampled for …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Travel Advisory No. 15
… Effective August 20, 2021, the temporary eligibility for full personal vehicle mileage reimbursement is no longer … employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… year were $2.5 billion lower than last year, but were $1.8 billion higher than anticipated by the state Division of … $422.5 million above last year, and $1.4 billion above DOB’s latest projections. “December’s tax receipts were better than …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearHandbook for Reporters of Unclaimed Funds
… General Information for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice Publications 01/25 Industry Specific Information … 09/24 Wages – Department of Labor 09/24 … The Handbook for Reporters of Unclaimed Funds provides general information …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-funds