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Accounts Payable Advisory No. 71
… than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC … year 2020 using the withholding data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, … more information. (Updates to this section are currently in progress.) Agency personnel should email [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingTown of Wilson –Purchasing (2014M-077)
… the purchase or public works contract. However, the Board does not review the procurement policy annually to ensure it …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Schroeppel – Cash Disbursements (2014M-296)
… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. … The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is … independent public accountant to audit, the Comptroller’s accounting records. Key Recommendations Review and modify the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key … receipts were deposited within 72 hours, as required by law. Key Recommendations Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through … The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is … creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-4
… part, as follows: The board of trustees of a village ... all of the territory of which is embraced within the …
https://www.osc.ny.gov/legal-opinions/opinion-91-4MTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit covered the period June … Formally review the varying depot policies pertaining to time and attendance related to employees’ MAC visits. As …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 89-54
… added] It is clear, from the above-quoted provision, that, with the exception of capital reserve funds established on …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Agencies Bulletin No. 963
… or by the Governor for military service related to the war on terror. The MOU’s also call for a recalculation of Military Stipends on January 1, 2010. For information regarding Military Leave … of Military Stipends OSC will review all employees who are on Military Stipend on 1/1/10, with or without pay, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 945
… automatic adjustment. The amount identified in the RGS Balance Due column is the amount of RGS that will be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Impaired Brain Injured Children, Inc. were valid and consistent with contract terms and were properly allocated among the various programs funded by New York City, New York State, and other sources. The audit primarily addressed the three …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedUniversity at Albany – Sabbatical and Other Paid Leave
… New York (SUNY) at Albany (Albany) complied with policies for administering sabbatical and other paid leave. Background … of one year after the sabbatical. This employee received a total of $38,082 in salaries and stipends while on … SUNY response. We recognize that the University at Albany does not have the authority to unilaterally change existing …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveState Agencies Bulletin No. 421
… in PaySR: 7/23/03 for Institution and 7/30/03 for Administration. OSC will add the new Earnings Code LOM … day of the first pay period processed in the new upgraded payroll system: 7/24/03 for Institution and 7/31/03 for … and for inactive employees who are returning to the payroll who have Location Pay other than $1,200. If there are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOpinion 88-35
… services); (combination of purchase of commodity and professional services) -- Sole Source (acquisition of … serves the public interest and is available from only one source. Prior opinions superseded to the extent … the competitive bidding requirements of section 103. The two common law exceptions which may pertain to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35State Agencies Bulletin No. 415
… processing and highlight the changes, resulting from the Payroll System upgrade, in the procedure for recovering … Inactive Employees with Overpayments (OVP). Overview The Payroll System provides a process to recover overpayments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesEmployer's Guide
… … The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating employers to help them …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2000-12
… who are town officials and, even if the code of ethics does not require abstention, the affected board members … of which is not prohibited by law"). Although article 18 does not require a board member to abstain from voting on … we believe that, even if a town's code of ethics does not require abstention, the affected board members …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-31