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Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)

… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … of improper transactions taking place without detection or reimbursement drastically increases and could potentially …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28

Accounts Payable Advisory No. 2

… paying vendors via ACH to ensure that the invoice address and payment address matched. This match is not necessary in …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfs

Opinion 2004-5

… officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … act is applicable here. 2 This requirement, however, does not preclude a company from paying all or a portion of …

https://www.osc.ny.gov/legal-opinions/opinion-2004-5

Accounts Payable Advisory No. 34

… totaling $600 or more in a single calendar year on Form 1099-INT.  Consistent with the Guide to Financial Operations … OSC’s Bureau of State Expenditures (BSE) will produce Form 1099-INT to payees and the IRS for reportable payments …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interest

NYSLRS Fact Sheet

… pension for new ERS retirees: $31,985 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of … January 1, 2010 and March 31, 2012 (4.1% of members) Tier 6 joined on or after April 1, 2012 (62.6% of members) PFRS …

https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheet

Ordinary Disability (Section 362) – Career Plan

… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service, plus 1/60th of your FAS …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362

Ordinary Disability – Regional State Park Police Plan

… joined on or after September 1, 1997 only the performance of duty and the regional state park police disability … If you are unable to perform your duties because of permanent physical or mental incapacity and have ten or more years of service credit, you may be eligible for an ordinary …

https://www.osc.ny.gov/retirement/publications/1867/ordinary-disability

Unified Court System Bulletin No. UCS-137

… the State and various bargaining units and legislation for unrepresented employees in the Unified Court System, provides for increases in the amounts paid as the Judicial Longevity … 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustment

Privacy and Links Policy

… Introduction The Office of the State Comptroller is committed to protecting your privacy when you access our … “personal information” means any information concerning a natural person which, because of name, number, symbol, … to us from your visit to this website depends upon what sections of the website you visit and what actions you …

https://www.osc.ny.gov/online-services/privacy-and-links-policy

State Agencies Bulletin No. 1503

… on September 15, 2016, agencies will need to insert a new row into PayServ on the Department Budget Table USA with … on September 30, 2016, agencies will need to insert a new row in PayServ with a valid chartfield string effective … in the updating of the position pools in PayServ using the new process created with the COA conversion implemented in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-events

Opinion 92-47

… that: All surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the … of interest to the fund from which the investment was made. Also, since statutes creating dedicated accounts do not … purposes, expenditures for those purposes generally may be made in the first instance from other moneys within the fund. …

https://www.osc.ny.gov/legal-opinions/opinion-92-47

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … for granting, changing and disabling network user account access. North Tonawanda City School District – …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits

State Agencies Bulletin No. 1411

… in SFS . Questions Questions regarding this bulletin should be directed to the Payroll Systems mailbox ( … ). Questions related to SFS should be directed to http://www.sfs.ny.gov . Questions related to lapsing appropriations should be directed to the agency’s Appropriation Section …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-events

State Agencies Bulletin No. 1486

… in SFS . Questions Questions regarding this bulletin should be directed to the Payroll Systems mailbox. Questions related to SFS should be directed to: http://www.sfs.ny.gov Questions related to lapsing appropriations should be directed to the agency’s Appropriation Section …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1486-updating-payserv-chartfield-strings-june-lapsing-events

State Agencies Bulletin No. 1253

… in SFS . Questions Questions regarding this bulletin should be directed to the Payroll Systems mailbox ( … ). Questions related to SFS should be directed to http://www.sfs.ny.gov . Questions related to lapsing appropriations should be directed to the agency’s Appropriation Section …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1253-updating-payserv-cost-centers-july-lapsing-events

State Agencies Bulletin No. 1325

… in SFS . Questions Questions regarding this bulletin should be directed to the Payroll Systems mailbox ( … ).  Questions related to SFS should be directed to http://www.sfs.ny.gov. Questions related to lapsing appropriations should be directed to the agency’s Appropriation Section …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1325-updating-payserv-cost-centers-june-lapsing-events

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. … …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)

… Establish and implement procedures to ensure that cases are adequately monitored for compliance with payment of …

https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operations

Town of Java – Tax Collection Remittance (P1-24-21)

… Key Findings  The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21

Opinion 92-34

… This opinion represents the views of the Office of the State Comptroller at the time … payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and … imposed pursuant to Vehicle and Traffic Law, §1809-a, while retaining the underlying parking fines. As subsequent …

https://www.osc.ny.gov/legal-opinions/opinion-92-34