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Opinion 89-1
… employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into … a town may pay to the surviving spouse of a deceased town highway department employee, who died while in service, the … is a copy of the current contract between the town and its highway department employees which, among other things, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 96-6
… the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … commissions split with the insurance agency is more than a de minimis portion of the supervisor's annual income, the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… for Miscellaneous Services, Commodities and Consulting are CC (Combined Contracts) and CM (Multi-Agency Contracts for … The chart below provides a high level description of CC , CM and LM contracts. Contract Prefix Title and Use CC Combined Contract for Miscellaneous Services, Commodities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsState Agencies Bulletin No. 879
… Purpose To describe the process of changing bargaining units for affected titles and … employees who are currently in Bargaining Unit 21 and one of the following titles effective January 29, 2009: Title Job … Lifeguard 001275 Chief Lifeguard 001277 Field Captain of LISPRC Lifeguards 001278 Field Lieutenant of LISPRC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Payroll Improvement Project Bulletin No. PIP-003.1
… by January 25, 2021. The migration will be effective at Go Live on March 15, 2021. Background OSC is preparing to … their designated queries in a test database prior to Go Live as some of the queries may not work in version 9.2 and … Testing and Training and update as necessary after Go Live. An updated Query Data Dictionary* listing PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andState Agencies Bulletin No. 1586
… the beginning of the pay period for the following check dates (Administration – 09/20/2017 & Institution – … the beginning of the pay period for the following check dates (Administration – 10/04/2017 & Institution – … is taken by the agency before the above mentioned due dates, OSC Payroll will move all positions attached to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesState Agencies Bulletin No. 1418
… Purpose To inform agencies that position pools in PayServ may require updates for SFS lapsing Overview Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available … To inform agencies that position pools in PayServ may require updates for SFS lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1418-sfs-chartfield-strings-payserv-09152015-09302015-lapse-datesSchuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… the fiscal health of all 1,745 cemeteries under its jurisdiction. As a result, it cannot use the information to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followPrivacy and Security of Student Data (Follow-Up)
… 2-d of the Education Law (Education Law §2-d) and Part 121 of the Regulations of the Commissioner of Education (Part 121), which was adopted in January 2020. The objectives of … to ensure compliance with key requirements of Part 121, such as security policies, incident reporting, and the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followState Agencies Bulletin No. 2355
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing Affected … affected. Background: Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesDiNapoli Releases December State Cash Report
… from the same period last year to $532 billion and were $299 million lower than midyear Financial Plan projections …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportCUNY Bulletin No. CU-712
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … must review the list below of Department Budget Table USA Rows for positions pools that contain chart of accounts … must not make any changes to the Department Budget Table USA on or after 06/17/2021 until the 07/01/2021 paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … audit by the State Comptroller. Monies held in a fiduciary capacity (title is not vested in the state) by an officer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain … District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by … Treasurer. We found that District officials made 26 credit card purchases totaling $1,609 that did not include all the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomAllegany County – Court and Trust Funds (2014M-74)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and … policy requirements and conduct a thorough audit of all claims prior to approval for payment. Town officials … Determine whether the Town of Pound Ridge Town Board Board procured goods and services …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Sheridan – Disbursements (2023M-101)
… $22,500 to supervise these individuals doing the work, all without Board approval. Key Recommendations Ensure all claims and payroll-related disbursements are adequately … payment. Properly establish employment and wage rates for all officials and employees. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101