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State Comptroller DiNapoli Releases Municipal Audits
… inventories, obtain board approval for all disposals or dispose of department assets in accordance with the town’s … appropriate support such as a voucher, itemized receipt or invoice and 15 of the claims totaling $40,352 were … of compliance with competitive bidding requirements or the town’s procurement policy. Town officials may have …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Optional Membership – Membership and Enrollment
… must, at the time of hiring, inform new employees in writing of the right to membership. The law also requires …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipResponsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsWilliam Floyd Union Free School District – Payroll (2016M-165)
… officials did not adequately segregate payroll duties or establish sufficient compensating controls over the … independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll source …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… effectively, it can identify claims that have violated or bypassed purchasing and other important internal controls. … in a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … stops here;" nothing could be more true when an improper or poorly documented claim is rejected, or even held …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionState Agencies Bulletin No. 1395
… Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a … date the report is produced. Included on the report is one or more of the following messages which identifies the … page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1395-april-2015-civil-service-employees-association-csea-salary-increaseXI-A.9 Receiving – XI-A. Purchasing
… receiving for security guard services, nursing services, hourly based IT services, etc. Amount only based ordering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 2010-1
You ask whether monies held in a park land trust fund pursuant to Village Law 7730 may be expended to pay that part of the purchase price attributable to the
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
Whether monies held in a park land trust fund pursuant to village law may be expended to pay that part of the purchase price
https://www.osc.ny.gov/legal-opinions/opinion-2010-1SUNY Bulletin No. SU-195
… 60% Sup WSP Award/Supp Program Supplement X49 Award/Supp Pg Supp-Inc Cd 17 Y49 Award/Supp Pg Supp-Inc Cd 18 Z49 Award/Supp Pg Supp-Inc Cd 19 Therefore, … Time Lump Sum Payments for Accruals Overtime Pay Over 40 Cash Out Recall Pay Standby Pay Statutory Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesEDSS - Contract Reporter Exemption Request Help
… Solicited quote effort with at least three or more quotes Cost vs. benefit in monetary terms Purchases made by …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpOpinion 97-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … board of fire commissioners determines that, due to unique or unusual circumstances, properties within a particular area … to the zone of assessment, consistent with the greater or special benefit to the properties within the zone. (2) A …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Division of Housing and Community Renewal Bulletin No. DH-51
… Advance in October 2010; and was rated “Satisfactory” or its equivalent on the employee's last annual evaluation … are Active, on a Paid Leave of Absence (except Sick Leave) or on Workers’ Compensation Leave on 3/31/11. Performance … In addition, the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-51-april-2011-performance-advances-graded-and-ns-equatedFort Ann Central School District - Fund Balance Management (2018M-119)
… balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted … overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through 2017-18. Key … source to fund one-time expenditures and needed reserves or reduce District property taxes. Adopt realistic annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119SUNY Bulletin No. SU-127
… in Bargaining Unit 08 with Deduction Codes 215 , 222 , 260 or 262 Effective Date(s) Paychecks dated September 6, 2006 … salary for the calculation of dues (Deduction Codes 222 or 260 ) and agency shop fee (Deduction Code 215 and 262 ) as … For employees with a base annual salary of $23,560 or less, the deduction is .9% of the adjusted biweekly gross. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-127-united-university-professions-uup-change-dues-structurePayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… Certain payments generally may be made without going through the … due upon lawful contracts for periods exceeding one year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed by OSC. These types of payments …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditOpinion 98 - 19
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of obligations to finance the equipment, machinery or apparatus would have been subject to mandatory or permissive referendum, then the authorization to enter …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 97-13
… actually performing service" in the protection of life and property from fire and other emergency (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 95-2
… 527 NYS2d 771, discussing the nature of the gross receipts tax pursuant to Tax Law, 300 et seq . as a "pass through" cost of doing …
https://www.osc.ny.gov/legal-opinions/opinion-95-2SUNY Bulletin No. SU-294
… Criteria Employees who meet the following criteria on or after 07/02/2019 AND on the Pay End Date associated with … (see above) are eligible to receive the Recruitment or Retention Payments: Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = Active or Leave With Pay Eligible employees at a doctoral degree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employees