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State Agencies Bulletin No. 1971.1
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct … paragraph (b) of subdivision (4), a state employee’s net salary to be deposited directly in a bank for any purpose to … which such employee has authorized such employee’s net salary be deposited, on forms provided by the Comptroller, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryYates County – Court and Trust Funds (2025-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Humphrey Fire District – Financial Controls (2014M-37)
… examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. … The District’s general fund budget totaled $78,248 for the 2013 fiscal year. Key Findings The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37DiNapoli: Tax Collector Faked Her Personal Tax Payments
… Mary Rain and the St. Lawrence County Sheriff’s Office for their hard work and partnership with my staff to bring … a Class D felony, and official misconduct, a misdemeanor, for crimes dating back to 2011. As tax collector, Sheppard is responsible for recording, depositing, remitting and reporting all real …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsState Agencies Bulletin No. 881
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA and PEF employees. Affected Employees Employees working for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainState Agencies Bulletin No. 971
… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA and PEF employees. Affected Employees Employees working for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainOpinion 98-17
… employees of the housing authority and to be held liable for the costs incurred under section 18. You ask whether a … section upon its employees, and (ii) to be held liable for the costs incurred under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity has been established , …
https://www.osc.ny.gov/legal-opinions/opinion-98-17NYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2020-21 … strong and well-diversified, but gains are clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but Main Street is suffering. Our economy …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsState Agencies Bulletin No. 1008
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … for an additional increase to the Job Rate of certain salary grades on the April 2010 salary schedule.Employees … will become available. Questions Questions about salary increases may be directed to the Salary Determination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1008-september-2010-performance-advances-graded-and-ns-equated-gradeDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… implement the law locally and are reimbursed by the state for costs,” DiNapoli said. “Our analysis shows a recent … progresses.” Counties are reimbursed by the state for all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to the state property …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawState Agencies Bulletin No. 2334
… agencies of OSC’s automatic processing of the April 2025 PEF Performance Advances and provide instructions for payments not processed automatically. Affected … Stony Brook will receive performance advances based on salary schedules approved by the SUNY Board of Trustees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2334-april-2025-public-employees-federation-pef-performance-advancesDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average … rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26State Agencies Bulletin No. 2360
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … must be transferred to an appropriate position. Reporting Retroactive Changes in Comp Rate Code: Retroactive Changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersAppendix B — Travel References – Travel and Conference Expense Management
… Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) adequately monitors … action taken to reduce the long-term risk to human life, property, and infrastructure from hazards. Too often …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationTown of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/milan.pdfCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … As a rule, a municipality may not provide legal counsel for a municipal officer or employee who is charged with a … because the defense is considered additional remuneration for services rendered (see Corning , supra ; Security , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1