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State Agencies Bulletin No. 2318
… AC-230 Worksheets submitted to reverse the overpayment in PayServ will continue to be received and processed by OSC. … worksheet will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is owed a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 89-7
… Opns St Comp, No. 83-158, p 199; see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see, e.g., 1995 …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… half-day Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education … June 30, 2014, Wagner reported approximately $17.1 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT, SC, and SCIS preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… deposits were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did not establish … policies and procedures over the use of the town's credit cards. The town had a total of 24 credit cards during the audit period with total credit limits …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… survivors. There are nearly 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. “Turbulence in the financial markets along with …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Chazy … Creek , Town of Windsor and the City of Yonkers . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Town of Chazy …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Greenburgh Central School District – Procurement (2024M-147)
… (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded … projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 vendors for … officials generally procured time and materials contracts in a cost-efficient manner through the use of competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147State Agencies Bulletin No. 2012
… ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … out period, ensure the employee’s Direct Deposit Table in PayServ is updated immediately. Agencies must continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process and exceeded its authority under New …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsXII.8.D Contract Assignments and Sureties – XII. Expenditures
… contract assignments and sureties. Policies State Finance Law, Article 7, Section 112 states the State Comptroller must … Services contracts exceeding eighty-five thousand dollars in value, and (ii) any other Business Unit contracts exceeding fifty thousand dollars in value, before such contracts shall be executed or become …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… ID’ – Leave blank to return all advances for your agency’s GLBU 'BUSINESS UNIT’ - Agency GLBU 'AS OF DATE’ – Enter … a separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in … theft, must follow the procedures as outlined in Section 10.G - Cash Advance Shortages and Overages of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationState Comptroller DiNapoli Releases Municipal Audits
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … financial and capital plans or the following policies in fund balance, reserve and budgeting. As of December 31, … training. They did not have a disaster recovery plan. In addition, officials did not ensure online banking …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: New York State …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… agencies and NFPs should increase their use of the Grants Gateway, and use the contract tracking tools in the Gateway to identify and address processing delays. State … State agencies should pay any interest due with the first payment under a contract to help NFPs avoid cash flow …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… for the same two years totaled $528.1 million and $512.5 million, respectively. A portion of revenues from PBT and … Distributors whose combined PBT and MFT liability exceeds $5 million for the Department’s reference period must enroll …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxMiddlesex Fire District – Procurement (2025M-135)
… Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? … truck. Audit Summary District officials did not ensure the procurement of goods and services were done in an economical … tanker truck. Additionally, officials did not follow the procurement policy adopted by the Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135DiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… announced that Jill Havens, the former Treasurer of the Citizens Hose Company in Shortsville, pleaded guilty to … “Today marks an important step in moving forward for the Citizens Hose Company,” Cirencione said. “I am pleased Ms. … or service organization to report it.” Members of the Citizens Hose Fire Company alerted the Ontario County …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kOpinion 95-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (as … other districts and/or municipal corporations. This is in response to your letter inquiring whether the … provisions governing activities of certain districts in Nassau County, we will respond to your question with …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 95-19
… the amount to be amortized pursuant to chapter 62 of the Laws of 1989 may not now issue bonds to finance that amount. … the amount to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds for this … the city's current retirement expense. Chapter 62 of the Laws of 1989 amended section 317 of the Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-95-19