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Opinion 94-32
… GENERAL MUNICIPAL LAW, §§215(1), 216(3)(d), 219(d), 219-a(2)(a),(b): A village is required to continue a service award … service under contract to the area outside the village; (2) the village would be required to continue the program in … by the village fire department, through the payment of a form of deferred compensation funded by the village for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 88-73
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Holland Patent Central School District – Fuel Inventory (2023M-141)
… enabled fuel user accounts were not needed and authorized transportation department employees completed 117 usage … during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141SUNY Bulletin No. SU-352
… is to provide instructions for processing Discretionary Lump Sum Payments. Affected Employees: Active employees in … for both the Fall and Spring semesters are due a lump sum payment of $485.88. Employees employed for the Fall or Spring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… School District (District) officials claimed State aid for nonresident homeless students. Key Findings District … State aid if officials do not properly submit claims for reimbursement by June 30, 2024. District officials did not … homeless eligibility list and submit eligible claims for reimbursement in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidVillage of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Audit of the Tuition Assistance Program at Dowling College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditOverview – Contribution Stabilization Program
… after the Great Recession. The program limits the increases or decreases in contribution rates from year to … the program does lead to higher costs over the long-term for employers who elect to participate since interest is … a form. Visit our Participation in the Program page for more information and instructions for withdrawing from …
https://www.osc.ny.gov/retirement/employers/csp/overviewXV.4 Vouchers and Expense Reports – XV. End of Year
… For current End of Fiscal Year FYE deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-vouchers-and-expense-reportsXV.4 Overview – XV. End of Year
… have the ability to process vouchers or expense reports in the Statewide Financial System (SFS) during the FYE … OSC will be denied as part of fiscal year end processing. In order to ensure vouchers and expense reports are approved … vouchers and vouchers charging Federal funds, must be on or before the published deadline. Vouchers that charge …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… In the event of an accidental death, the appropriate Business Unit must submit a payment through the Statewide Financial System (SFS). Business Units must create a Single Payment voucher using … payment for the reporting year. REQUIRED DOCUMENTATION Business Units are required to attach the following to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitMedicaid Program – Improper Payments to a Dentist
… 30, 2012. Background The Department of Health administers New York State's Medicaid program. The Department's Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… likely incur substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can also … tax consequences resulting from such designation. Travel Reimbursement As used in this section, “reimbursement” is intended to include: Travel expenses paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… the advance account codes (59001-59005) on a cash advance reimbursement voucher because it will incorrectly increase … The Bureau of State Expenditures will reject cash advance reimbursement vouchers charging advance account codes. After … bank account. For salary advance reimbursements, special reimbursement procedures are described in Section 10.D – Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204CUNY Bulletin No. CU-692
… Deductions All general deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be … Tax Arrears 604 GARNSH TIAA After Tax Arrears Garnishments Payroll Register and Employee’s Paycheck/Advice All retroactive adjustments will be displayed on the Payroll Register using the appropriate earnings code and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of … Recommendations Ensure that all credit card users follow the School’s internal control policies, including the preapproval of all purchases by using a purchase request …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… Objective Determine whether Village officials properly account for and enforce the collection of issued parking … written approval from the Justice. Correct the bail account financial records. Village officials generally agreed … action. … Determine whether Village officials properly account for and enforce the collection of issued parking …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m