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State Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and to provide … appear on the Control-D NPAY752 Report (Social Security Number Verification Report) Effective Date(s) Immediately … to obtain each employee’s name and Social Security Number and to enter them on the employee’s Form W-2. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesOpinion 2007-7
… average salary and total service credit. Therefore, the number of days worked by the member, their creditable … 315 directs an employer to report, on a monthly basis, the number of days worked by each member/employee based upon the … a constituent concern about official town business by telephone call at home or direct contact at the grocery store …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 90-7
… INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND … any other separate corporate instrumentality or unit of government...". The IDA in question was established in 1976 … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and … bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… New York State Comptroller Thomas P. DiNapoli and Onondaga County … after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… diagram above, an AP Processor or an approver may add an Ad Hoc Reviewer or Approver to the workflow. Ad Hoc Reviewers and Approvers must be mapped to the Ad Hoc … Approval Status Match Status Match Result B or V M Pass B T Pending B or V N Not Applicable B E Fail Business Units are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… in accordance with Board-adopted policy and if Village information technology (IT) policies and procedures were … and safeguarding of personal, private and sensitive information in electronic format. We found that the Mayor discarded floppy disks without deleting such information first. The Mayor, contrary to adopted Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… effective annual audit of the Justice Court and the Clerk. Keep detailed records of receipts including the form of each deposit. Consider developing comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… its decisions on unreliable information, and not monitor results of operations, the Village could enter into fiscal … years’ actual activity. Monitor the budget-to-actual results throughout the year and amend the budget prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… to their love, support and teachings, I achieved my dream of a career in public service, culminating in being …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Tuition Assistance Program – Metropolitan Learning Institute
… sites in Jackson Heights, Brooklyn and Jersey City. (Only students enrolled at the New York locations may receive …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteOpinion 91-42
… department moneys on the condition that the moneys be used only to acquire village firefighting equipment (1979 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Disability Retirement – When Employees Retire
… individual filed the original disability application, only they may request a hearing. If you, as the employer, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOpinion 88-77
… of education who is also an employee of a not-for-profit corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 91-40
… No. 86-61, supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our conclusion on a 1977 … obligations for discriminatory treatment. October 4, 1991 John M. Hart, Jr., Esq., City Attorney City of Olean …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Opinion 89-18
… TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of express statutory authority, a town may … certain circumstances). Further, although Town Law, §116(1) authorizes a town to pay all actual and necessary expenses … wages. This Office, in interpreting Uniform Justice Court Act, §105, which provides for the reimbursement by a town or …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Human 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 … the loss of university property. Key Findings Insufficient HR monitoring and oversight and inadequate or poorly enforced …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesTravel FAQs
… beyond the minimum required by the Comptroller’s Office.If you have questions that are not addressed below, please … receipts always required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not customarily provided? What if I lose a receipt? Do I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqs