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Town of Ontario – Board Oversight and Information Technology (2013M-105)
… FLSA. Ensure that all “exempt” employees have routine work schedules, charge leave time for periods of time taken off …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… bases because a village is located within the Town. As a result, it is important for Town officials to accurately … $74.3 million in sales tax revenue to the Town. Audit Summary Town officials did not properly budget for and … benefit from the County sales tax distributions. As a result, taxpayer inequities occurred. See Appendix B for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the State of … that they are receiving the proper prices and that there is a defined contract period listed. Consider seeking …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… transfers that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking … The Board did not compare financial transactions listed on bank statements and canceled check images with the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyState Agencies Bulletin No. 1180
… Institution – 9/20/2012 & 10/4/2012 Administration – 9/26/2012 & 10/10/2012 Effective Date(s) Institution Cycle … that the cost center associated with the position pool is lapsing they will need to contact to their Appropriation … SFS. See Accounting Bulletin (A-636). If the cost center is lapsing on 9/17/2012, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… York State Common Retirement Fund, released a statement today following a United States District Court for the … shareholder proposals. It sets a significant precedent for how courts may treat company-initiated exclusions for the … The Fund’s shareholder proposal, submitted under SEC Rule 14a-8, sought “an assessment of risks of deforestation …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleState Agencies Bulletin No. 1912
… Purpose The purpose of this bulletin is to inform agencies that position pools and/or chartfield … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … check dated 07/01/2021. If the chartfield string is lapsing on 06/30/2021, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsSUNY Bulletin No. SU-360.1
… of this bulletin is to provide instructions to agencies for processing the 2024 $3000 UUP Non-Pensionable Lump Sum … in the UUP bargaining unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum … Employees who meet the following criteria are eligible for both halves of the Non-Pensionable Lump Sum Payment: On …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter … Authority , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, relative to Comptroller's audit …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… approximately $2,000 per year. You also state that it is unclear whether the hardware store is operated as a sole proprietorship, partnership or corporation, but that if the hardware store is operated as a corporation, we may assume that the trustee …
https://www.osc.ny.gov/legal-opinions/opinion-96-14X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … business relationship with the payee – i.e., the payee is receiving payment one time or for a very short duration. … applicable). The agency collecting the payee information is responsible for ensuring compliance with all applicable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsComptroller DiNapoli Releases State Audits
… As a result, it did not perform 47 interim inspections for priority conditions open more than one year. The authority also did not inspect a highway bridge with an immediate safety concern for 332 days while it awaited …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31) Step Up, a New York City-based not-for-profit … requirements. Department of Health – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 191
… using the new codes only if the transaction date is equal to or greater than the contractual effective date to ensure the employee is paid correctly. System Effective Date versus Contractual Effective Date The system effective date is the date that the system will recognize the new increased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andChart of Accounts
… Things to Know Daily Error Report The daily error report is received by the Payroll Systems Support team. When agency … When receiving this error, it means that the Position Pool is Active on the Position Pool table but is inactive on the Department Budget Earnings table. To fix …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Opinion 88-31
… MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of the General … charged. You ask whether a county treasurer is required to refund the fee prescribed in section 99-m of the General … the General Municipal Law provides that: "When, pursuant to the provisions of title P of the criminal procedure law …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 88-79
… of Art. VIII, §1 of the New York Constitution. This is in reply to your letter concerning the use of "program … both provide that "program income" received after the loan is made to the developer is deemed "miscellaneous revenue" which must be used for …
https://www.osc.ny.gov/legal-opinions/opinion-88-79