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Opinion 97-17
… Erie , 171 AD2d 369, 577 NYS2d 993, affirmed 80 NY2d 938, 591 NYS2d 131; County of Erie v Board of Trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309SUNY Bulletin No. SU-266
… adjustment amount for earnings codes such as Balance of Contract (BAL), Lump Sum Payment Override (LSI) and FEE. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesTaxable Travel
… throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses … vehicle pick-up location) to his work area, as these are commuting costs and, thus, personal expenses. Key Findings … vehicles. Ensure employees reimburse the State for the cost of any charges incurred when using a rental vehicle for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelState Agencies Bulletin No. 1668
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of … use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2018 Affected Employees Employees with employer-provided vehicles and/or chauffeurs Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedVillage of Depew - Purchasing (2018M-158)
… ensured that goods and services were procured in the most economical way and in accordance with the Village’s … ensured that goods and services were procured in the most economical way and in accordance with the Villages purchasing …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158State Agencies Bulletin No. 829
… Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime Adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 920
… directed training programs designed to promote firearm proficiency and safety. Effective Date(s) Immediately … status who successfully complete agency-directed firearms proficiency and safety training programs as set by the Joint … Successfully completed all required firearms safety and/or proficiency training during State fiscal year 2008-09. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform … for Lifeguards. Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated … had a status of Active, Paid Leave or Leave of Absence with a reason of Military Stipend on 11/4/09. Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 967
… the Federal, State and Local tax balances for 2010 will not be reduced by the amount of this refund. The IRS … returned. The IRS considers that constructive receipt has not occurred and therefore the employee should not have the income reported or be subject to any taxation. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Controls Over Cash Advance Accounts
… Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to … standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsState Agencies Bulletin No. 817
… Entry codes and procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and Overtime Adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOn-Time Performance
… Purpose To determine whether Staten Island Railway trains run on time and On-Time … The Metropolitan Transportation Authority’s (MTA) Staten Island Railway (SIR) operates one train line between …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceTuition Assistance Program – DeVry College
… and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. Background Founded … in New York – two in Manhattan and one in Queens. The school’s academic calendar comprises three 16-week semesters. … recognized equivalent of such a certificate, from a U.S. high school. The two other students had completed online …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeOpinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … special act establishing the IDA in question contains no express authority for the IDA to hire individuals to staff …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Artificial Intelligence Governance
… use of such tools, a process for individuals to learn about the City’s use of these tools, a complaint …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s … Rules and Regulations when certifying Manhattan campus students for State-funded Tuition Assistance Program …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 Members: The 3 percent salary contributions for Tier 3 and 4 members stopped when they reached ten years of … 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: Employers do not take contributions from …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic payments are made only after the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29