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Payroll Improvement Project Bulletin No. PIP-003
… late July. Background OSC is preparing to upgrade PayServ from PeopleSoft version 9.1 to version 9.2. PS Query will be … to begin in June of 2020. If additional assistance is required, the agency must email the Query Help mailbox for … criteria: _P1 : Critical priority; indicates the query is required to accurately produce or verify [i.e., audit] …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Comptroller DiNapoli Releases Municipal & School Audits
… official making the purchase. Town of Gilboa – Real Property Tax Exemptions Administration (Schoharie County) The … administer forest land, religious and veteran’s real property tax exemptions. Of the 408 tax exemptions in those … reviewed 154 totaling $667,938 that were granted to 23 property owners. Auditors determined that 85 of the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The board did not properly manage … future expenditures. Town of Pleasant Valley – Financial Management (Dutchess County) The board did not develop … fund balances. Village of Leicester – Financial Management (Livingston County) The board did not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-381
… Purpose To provide CUNY agencies with information for the manual processing of the salary and other increases. … Effective Date Salary and other increases may be processed for all eligible salaried and hourly employees for Pay Period 11C, paychecks dated 8/27/09 Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkFillmore Central School District – Reserve Funds (2016M-386)
… fund balance or to other reserves. Use debt reserve money to pay related debt service expenditures in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Fund Financial Data – 2021 Financial Condition Report
… inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent sources of funding and … would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or project …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent sources of funding and … would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or project …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 clerk fees totaling … tax collections tested totaling $69,975 in a timely manner or in accordance with New York State Town Law (Town Law) … over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Pleasant Valley – Financial Management (2024M-158)
… Key Findings The Board did not develop realistic budgets or properly manage reserves. As a result, the Town had … 2019 through 2023, the Board: Did not consider historical or known revenues and expenditure trends when preparing … significant fund balances. Did not adopt a long-term plan or reserve policy that provided transparency to taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Agencies Bulletin No. 1689
To provide agency instructions for processing the 2018 MC Uniform Cleaning and Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1689-2018-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is … Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Agencies Bulletin No. 1865
State Agencies Bulletin No 1865 2020 Clothing Allowance for Certain Agency Police Service Unit APSU Employees Represented by the Police Benevolent Association of New York State Inc PBANYS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 1780
… and is not included in the calculation of overtime. Tax Information The 2019 M/C Uniform Cleaning and Maintenance … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1780-2019-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 92-33
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum … and publicity services); (procedures for obtaining) TOWN LAW, §64(14)(a): A town board by resolution may establish a … detail the services to be performed, with such services being limited to publicizing the town, and provide for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 89-25
… village is indebted or obligated to make the debt service payment on the town debt, or if the town's debt is, in some … sufficient facts to determine at this time whether the payment of village money for town debt service would …
https://www.osc.ny.gov/legal-opinions/opinion-89-25CUNY Bulletin No. CU-606
… January 2018 Increments and provide agency instructions for payments not processed automatically. Affected Employees … Number on the Job Data page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid Increment Code/Salary If the increment code is 0101 or 0103 and the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-630
… who appear ineligible to receive a January 2019 Increment or Increment Code Update based on information available as of … page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid … Increment Code/Salary If the increment code is 0101 or 0103 and the salary is equal to or greater than the ‘last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-630-january-2019-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 1039
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on … Members who serve the entire calendar year are eligible for a year-end adjustment in the final paycheck of the year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureCUNY Bulletin No. CU-521
… January 2016 Increments and provide agency instructions for the payments not processed automatically. Affected … Number on the Job Data page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid Increment code/Salary If the increment code is 0101 or 0103 and the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-521-january-2016-city-university-new-york-cuny-increments