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West Babylon Union Free School District – Claims Audit (2024M-62)
… report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $620,325, 96 claims totaling $207,884 had one or more exceptions. 46 claims totaling $38,138 were paid … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the Board … group and paid utility bills totaling $811 for a private organization. Recommendations The audit report includes six …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOvertime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for … must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all … supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel about …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentFederal Receipts – Federal Funding and New York
… of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of … Federal Receipts Received by New York State, SFYs 2005 – 2025 Federal Receipts as Share of All Receipts, SFYs 2005 – 2025 Sources: Office of the New York State Comptroller, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsV.3.I Class – V. Chart of Accounts (COA) Governance
… of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classState Agencies Bulletin No. 2053
… 1001, 1003, 1004, 2222, 7777, 19XX, 20XX, XX10, or 1000. Inc Code Req Review – if the increment code on the employee’s … do not match Increment Code Missing Increment Code Invalid Inc Code Req Review Sal Below Hiring Rate Empl Req Review to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaSUNY Bulletin No. SU-266
… Date – 2017 Increase Eligibility Dates – 2017 Increases ANN and CYF 06/30/2016 06/30/2016 6/29/2017 6/29/2017 and … Bargaining Unit = 08 Salary Grade = 980 Pay Basis Code = ANN or CYF, 21P or CYP, CAL, BIW, HRY, FEE Payroll Status on … for the following Pay Basis Codes on the dates below: ANN and CYF : 06/30/2016 21P and CYP : 08/25/2016 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesOther Bulletin No. 37
… OSC will provide the Division of the Budget with a list of employees who will not automatically receive this … Fund of OSCs automatic processing of the April 2017 SCF MC 2 Parity Salary Increase and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfState Agencies Bulletin No. 1332
… criteria: Management Confidential BU06 Division of State Police BU18 Division of Military and Naval Affairs BU46 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1332-april-2014-management-and-confidential-mc-salary-increase-amended-22715DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… than 10,000 miles in 1982. However, subway track and cars are the only two out of twelve asset categories that have … to repair and modernize subway stations. The ventilation plants for 40 percent of high-priority subway tunnel segments … is older. More than half of the MTA’s bridges and tunnels are at least 70 years old. The MTA estimates that it needs to …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionState Agencies Bulletin No. 1433
… Purpose To inform agencies of OSC’s automatic processing of the 2015 APSU Clothing Allowance and to provide agency … Eligibility Criteria Employees in Bargaining Unit 31 on 11/04/15 are eligible to receive the 2015 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1256
On March 16 2012 Chapter 18 of the laws of 2012 was enacted into law and amends portions of the Retirement and Social Security Law Education Law and the Adm
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 99-2
… -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by municipal … cases, that separate specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 97-6
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure of … within the meaning of County Law, §301(8). Further, the services of an architect and a construction manager …
https://www.osc.ny.gov/legal-opinions/opinion-97-6DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… “Diabetes in New York State,” notes that about 1.6 million adult New Yorkers, or 10.3 percent of the adult population, have been diagnosed with either Type 1 or … three-year nationwide average of 9.6 percent. Type 2, or adult-onset diabetes, accounts for 90 to 95 percent of all …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionState Agencies Bulletin No. 943
… Employees represented by NYSCOPBA (Bargaining Unit 21), Council 82 Agency Law Enforcement Services Unit (Bargaining … Lieutenants Park Patrol, Captains Park Patrol who work as plain clothes Detectives) Employees may not receive both the … Lieutenant Park Patrol and Captain Park Patrol who work as plain clothes Detectives and who are eligible for the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesPower of Attorney
… of Attorney (POA) document allows someone else, referred to as the “agent,” (for example, a trusted friend or family member) to … name in your POA. For example, your agent could ask for details about your pension payments, get help completing a …
https://www.osc.ny.gov/retirement/members/power-attorney