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State Comptroller DiNapoli Releases School Audits
… School District – Separation Payments (Monroe County) The payroll clerk did not use a standard separation payment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … a park district (McKinney's Unconsolidated Laws of NY, §1473). Section 5 of chapter 574 provides that the board … may be restricted to inhabitants of the park district (see People v Dahlman , 87 Misc 2d 261, 383 NYS2d 946). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-10State Agencies Bulletin No. 1911
… instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry … Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and administration (Point of Dispensing/POD) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Business Units experience problems when making payments to certain complex vendors. When these problems are … This section provides guidance to Business Units on how to process payments to specific vendors or for specific … Business Units should not use the following Vendor IDs to pay Verizon for land line phone services, unless there is a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesState Agencies Bulletin No. 1336
… of Parks, Recreation and Historic Preservation; the Staten Island Developmental Disabilities Service Office or the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Agencies Bulletin No. 1410
… Employees Summer seasonal employees (with a Pay Basis Code equal to HRY) in the State University Professional … Lifeguard Deficit Reduction Plan. Additional Pay Earnings Code Description D4H 15-16 68 SS DRP -1.538% (Retro Code – … calculate the correct deficit reduction amount. Employees No Longer Subject to the Summer Seasonal Lifeguard Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1329
… employees (with a Pay Basis Code equal to HRY) in the State University Professional Services Negotiating Unit … Pay Earnings Code Description D8H 14-15 68 SSDRP -1.923% RP (Retro Code – R8H ) Time Entry Earnings Code Description … the system will not include any monies paid using one of the eligible earnings codes listed above where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonalOpinion 92-23
… (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station … term under the circumstances (1A Antieau, Municipal Corporation Law, §10.16). The term may not be so long as to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23SUNY Bulletin No. SU-58
… and agency procedures Affected Employees Employees in 21P and CAL positions Effective Date Check date 9/12/2001 … employee is moving to another position that is already set up as a CAL, request a position change on the Job Action … employee into a 21P position. Request position changes for all subsequent rows on the employee's Job Data panel. OR If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pOpinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … the next subordinate police officer in the village police department is a member is increased, but the benefits under … 207-m is intended to allow for a local government that, by special act, is granted authority to bargain for a defined …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Environment, Energy and Agriculture – 2021 Financial Condition Report
… of $276.2 million, New York was the second largest apple producer in the nation. New York was the fourth largest …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… smart growth goals in the years ahead, according to a report released today by State Comptroller Thomas P. … Steuben . “With world-class attractions like the Corning Museum of Glass and the Rockwell Museum, as well as the … learning, compared to 48.4% statewide. Steuben County’s annual unemployment rate of 4% in 2023 was comparable to the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureCUNY Bulletin No. CU-804
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … Number on the Job Data page, but the Bargaining Unit, Salary Administration Plan, or NYS Grade do not match. … Pay Period 20C: REM and RRI Titles Agencies must review employees in Additional Remuneration (REM) Titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsOther Bulletin No. 82
… Effective Dates: The April 2025 SCF CSEA Salary Increase will be paid using the following effective date and check … eligible for the salary increase upon the employee’s return from leave. Control-D Report Available Prior to … 1L: The following procedures must be used by the agency when submitting transactions in Administration Pay Period 1L: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-379
… criteria are affected. Effective Dates: Effective 08/14/2025 for 21P employees, paychecks dated 09/10/2025 and effective 09/01/2025 for CAL employees, paychecks … insert a row on the Contract Pay page for the 2025-2026 semesters for employees who, as of 08/14/2025, have: A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pAudit Committee Charter Guidance and Template
… expenses incurred in relation to attendance at committee meetings. Audit Committee Duties This section should specify … are prohibited from serving on the audit committee. Meetings and Notification This section should describe the frequency of audit committee meetings and documentation requirements for meetings held. …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateDistribution of Utility Arrears in New York State
… the lower and middle Hudson Valley. Consolidated Edison (Con Ed) provides electric and gas service throughout most of … number of customers in arrears. Among these utilities, Con Ed, serving much of New York City, has 30 percent of all … a final notice to make a payment, or to enter into an agreement to pay overdue bills in reasonable installments. In …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateOpinion 2005-7
… that bear on the issues discussed in the opinion. WATER DISTRICTS -- Water Supply (service to users located outside a water district) WATER RENTS -- Collection (by bank or trust … in the account or accounts designated by the municipal corporation, (5) the maintenance of appropriate records of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7XVI.3.A Financial Statements – XVI. Financial Reporting
… Document Preparation: Financial reporting is the process of communicating information concerning the financial … assets; and A description of currently known facts, decisions, or conditions that are expected to have a … The basic financial statements consist of the following: Statement of Net Position (Reporting Government-Wide); …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 2002-2
… 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … Teachers' Retirement Board , 282 App Div 216, 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), such as rights …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2