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Opinion 93-6
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire … provide actual firefighting services as a town function, we have previously concluded that a town may not enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessNew York’s Economy and Finances in the COVID-19 Era
… eligible for CRF funding, including $2.7 billion in payroll for public health and public safety purposes. Such …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Copiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93XVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceState Comptroller DiNapoli Releases Municipal & School Audits
… the checks, a rubber signature stamp was used, which is not permitted. The supervisor also did not review canceled …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-64
… spaces and areas to be a public purpose for which public funds may be expended. That section authorizes any county, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Voluntary Compliance Self-Audit Checklist
… Checklist, we will review your responses and reply to the company contact provided. If it appears that your … Program. Otherwise, an acknowledgement email will be sent to confirm receipt. If you do not receive an enrollment letter and want to request one, reply to the message you receive. … Thank you …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-self-audit-checklistSandy Creek Central School District – Reserve Management (2023M-43)
… from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement contribution reserve without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43State Agencies Bulletin No. 1753
… Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingState Police Bulletin No. SP-131
… This payment is subject to all tax withholdings. If there is an additional tax amount in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-131-2010-state-police-holiday-bonus-paymentState Police Bulletin No. SP-116
… to the payment provided the employee returns to the payroll within one year of the eligibility date. Employees on … transaction for eligible employees who were not on the payroll or were on an unpaid Military Leave on 11/1/09 … Current: Earnings Begin Date: 11/1/09 or date returned to payroll Earnings End Date: Same as Begin Date Earn Code: HSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-116-2009-state-police-holiday-bonus-paymentState Police Bulletin No. SP-139
… to the payment provided the employee returns to the payroll within one year of the eligibility date. Employees on … transaction for eligible employees who were not on the payroll or were on an unpaid Military Stipend Leave on … Current: Earnings Begin Date: 11/1/11 or date returned to payroll Earnings End Date: Same as Begin Date Earn Code: HSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-139-2011-state-police-holiday-bonus-paymentState Police Bulletin No. SP-210
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Effective … OSC Actions OSC has created the following Earns codes in PayServ to enable agencies to track overtime related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-210-reporting-overtime-related-covid-19CUNY Bulletin No. CU-358
… be reported as follows: Earnings Begin Date: Enter the first date to be adjusted. Earnings End Date: Enter the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-358-retroactive-salary-rate-increases-electriciansCUNY Bulletin No. CU-357
… be reported as follows: Earnings Begin Date: Enter the first date to be adjusted. Earnings End Date: Enter the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-357-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-371
… be reported as follows: Earnings Begin Date: Enter the first date to be adjusted. Earnings End Date: Enter the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-371-retroactive-salary-rate-increases-steamfitters-andCUNY Bulletin No. CU-366
… be reported as follows: Earnings Begin Date: Enter the first date to be adjusted. Earnings End Date: Enter the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-366-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-365
… Purpose To explain the agency procedures for reporting rate increases … and 10/8/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 23, 2009. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-365-retroactive-salary-rate-increases-oilers-stationaryState Comptroller DiNapoli Releases School Audits
… prior to payroll processing. In addition, the district does not have adequate procedures in place to ensure overtime …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0