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State Agencies Bulletin No. 2055
… 1001, 1003, 1004, 2222, 7777, 19XX, 20XX, XX10. Inc Code Req Review – if the increment code on the employee’s Job Data … Increment Code Missing Increment Code Invalid Inc Code Req Review Inc Code Not in Anniv Dt Range Sal Below Hiring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2055-october-2022-civil-service-employees-association-csea-performanceTown of Lloyd - Financial Condition (2019M-108)
Determine whether the Board and Town officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Niagara County – Golf Course Financial Operations (2015M-308)
… Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and … enter all financial transactions in to the point of sale system. Secure cash in a safe until it is deposited in a …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Enlarged City School District of Troy – Leave Accruals (2014M-144)
… were earned in accordance with the employee’s employment contract and/or CBA. We also found District officials established controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentAccounts Payable Advisory No. 11
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling … SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankAccounts Payable Advisory No. 25
… of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationOpinion 90-4
… the pond has become a breeding place for insects and other wildlife and the silt has created an area of unstable, …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that architectural review board members … board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of a municipal agency to …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… account without completing an application or waiting in line. TBTA does not limit the number of OTG tags that can be … be pursued. In addition, TBTA officials stated that a “Hot List,” which would allow law enforcement to locate …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Agencies Bulletin No. 2039
… entered into Time Entry using the Adjustment Code ARO (Adj Retro Raise for OT and RCL) For Earnings Code C75 with … entered into Time Entry using the Adjustment Code ARC (Adj Retro Raise for C19 OT). For Earnings Code PS6 with earnings … employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) aresupplemental taxable wages, will be included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsState Police Bulletin No. SP-255
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateOpinion 91-55
… WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not included as) -- "Net Revenues" … Depreciation is not a "cost of operation, maintenance and repairs" to be deducted from "gross revenues" to calculate …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… contract transactions sent to OSC for review and approval. Vendor Responsibility Determination In accordance with XI.16 Vendor Responsibility , the procurement record for every …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actState Agencies Bulletin No. 2348
… the full value is withheld, the agency must submit a Data Chg on the Job Action Requests page effective 03/27/2025 … Reason code PAV (Perf Adv) or PMR (Prom Recal) or a Data Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) effective 03/27/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesFiscal Stress Monitoring System Statistics
… The Office of the New York State Comptroller’s (OSC) Fiscal Stress … since 2013, alerting communities across New York State of the fiscal challenges their local governments are facing. … in 2024. Included in the report is also a trend analysis of the data collected on FSMS non-filing local governments. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTown of Gorham – Budgeting (2023M-181)
… did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the … accurate revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Livingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … subsequently amended in 1906. The Association is governed by a nine-member Board of Directors that elects the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax