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Calculating Days Worked – Enhanced Reporting
… are that simple. The following is information on how to calculate the number of days worked based on different … on the pay structure. The following section illustrates how to calculate the days worked for ten-month employees. … = 8.67 days Use the above information to determine how many days worked should be reported each month: January with …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedOpinion 96-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance … agency through which town's insurance placed) -- Interest in Contract (arising from general concern with overall … of the insurance agency, would not have an "interest" in the town's insurance contracts. The supervisor, however, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Conflicts of Interest of Municipal Officers and Employees
… your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public … When serving in your public capacity, the interests of your municipality must come before your own. In fact and …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 1523
… Purpose To continue the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social … To continue the partnership and collaborative efforts of agency PersonnelPayroll Officers and the Office of the State Comptroller OSC in reconciling …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1435
… Purpose This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social … This continues the partnership and collaborative efforts of agency PersonnelPayroll Officers and the Office of the State Comptroller OSC in reconciling emplo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1271
… Purpose This continues the partnership and collaborative efforts of agency Personnel/Payroll Offices and the Office of the State Comptroller (OSC) in reconciling employee Social … This continues the partnership and collaborative efforts of agency PersonnelPayroll Offices and the Office of the State Comptroller OSC in reconciling employ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hauppauge Union Free School District – Leave Accruals (Suffolk County) District … agreements stipulated. Frankfort-Schuyler Central School District – Information Technology (IT) Assets and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The district … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the district’s ECA …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and individual nurses, for patient safety violations and use … The State Department of Health DOH has failed to hold accountable certain health care …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who … It is because of the joint work of our partnership with Orange County District Attorney Hoovler and the New Windsor …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionOpinion 89-33
… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of … such prior audit. You ask whether budgeted compensation for appointive village officers and employees may be paid …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… increased risk of loss. District officials did not adhere to the district’s investment policy and invested $35,000 in … In addition, the board did not develop procedures to address investment requirements. Village of Afton – Claims … audit claims, and as a result, payments were made prior to audit, for unsupported claims and for inappropriate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that district funds were used to procure goods and services in a prudent and economical …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… program addresses many of the issues raised. The new online system will streamline applications, improve program …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesTravel FAQs
… travel status? Can I charge expenses for other employees on my T-card? Am I required to submit receipts for charges on … Tolls where a receipt is not available (e.g., Garden State Parkway, NYC Westside Highway Bridge). Parking (e.g., … no receipt was provided, whether the charge was made on a State T-Card, and the frequency of missing receipts for the …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11XII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 1604
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reported