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Town of York – Budgeting and Financial Oversight (2014M-181)
… appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… and subsidiary revenue and expenditure records for all funds. Ensure that the Clerk-Treasurer prepares and submits …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases Municipal Audits
… collections, she did not always record dates of receipts or deposit or remit payments timely. Auditors also found that the clerk … remit real property tax collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-8
… moneys of the State in the State treasury or any of its funds (see L 1991, ch 329, §16-b, added L 1991, ch 330, §9). … in certain enumerated securities; kept separate from other funds of the issuer except as expressly provided in that …
https://www.osc.ny.gov/legal-opinions/opinion-92-8State Agencies Bulletin No. 802
To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/802-april-1-2008-salary-and-other-increases-employees-designated-managementUnified Court System Bulletin No. UCS-109
… of regular earnings actually paid to a judge for each calendar year must equal the judge’s statutory salary rate … calculated automatically by OSC. For these employees, the payroll system will calculate regular RGS earnings for the … of regular earnings ( RGS ) that will be calculated by the payroll system for the final paycheck of the year. Subtract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-109-2006-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-127
… of regular earnings actually paid to a judge for each calendar year must equal the judge’s statutory salary rate; … calculated automatically by OSC. For these employees, the payroll system will calculate regular RGS earnings for the … of regular earnings ( RGS ) that will be calculated by the payroll system for the final paycheck of the year. Subtract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-141
… of regular earnings actually paid to a judge for each calendar year must equal: the judge’s statutory salary rate; … calculated automatically by OSC. For these employees, the payroll system will calculate regular RGS earnings for the … of regular earnings ( RGS ) that will be calculated by the payroll system for the final paycheck of the year. Subtract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesOpinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire department headquarters); (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The … association to invest foreign fire insurance tax moneys by loaning the moneys to a fire department having essentially …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 90-41
… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-40
… in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit … clerk-treasurer of the village shall have custody of the funds of the joint service. Accordingly, the parties may …
https://www.osc.ny.gov/legal-opinions/opinion-88-40State Agencies Bulletin No. 415
… that payment is recoverable under Section 200.3 of the State Finance Law. The Earn Code OVP (Overpayment Recovery), … Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The … is updated in the Goal Balance field each pay period by the system after the payroll has been confirmed. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesState Agencies Bulletin No. 1889
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … for the 2020 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC $15.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Agencies Bulletin No. 1873
… amount based on the employee’s department is multiplied by the employee’s Empl Work Percent on the Job Data/Job … gross subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1955
… amount based on the employee’s department is multiplied by the employee’s Empl Work Percent on the Job Data/Job … gross subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2072
… amount based on the employee’s department is multiplied by the employee’s Empl Work Percent on the Job Data/Job … eligibility date. The full payment amount is multiplied by the employee’s Empl Work Percent on the Job Data/Job … gross subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2072-2022-uniform-cleaning-and-maintenance-allowance-employees-designatedPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user accounts, 36 unneeded generic or shared user accounts and five user accounts with … unnecessary administrator permissions. Maintain hardware or software inventory records. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Town officials did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT … on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee handbook policies …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Little Falls City School District - Financial Condition Management (2019M-67)
… 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Medina Central School District - Capital Projects (2019M-163)
… officials did not always obtain competitive pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163