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Opinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired … , 633 F2d 760, affd 70 L ed 2d 75, 454 US 801, 102 S Ct 79). Therefore, it appears that "ERISA" would not apply to …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Rutland – Water and Sewer Charges (2025M-30)
… billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and … adjustments totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30CUNY Bulletin No. CU-307
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … effective September 19, 2007 and will be processed in Pay Period 13C, paychecks dated September 27, 2007 Background … 9/19/07 will be inserted with the Action/Reason code of PAY/SAC . All subsequent rows for Annual employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffCUNY Bulletin No. CU-334
… earnings." Affected Employees CUNY employees in the title of Maintenance Worker (CUNY) Effective Date(s) Increases may … Consent Determination dated March 31, 2008. The new rates and other information are contained in a memorandum … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment … purposes. The audit primarily covers the period January 1, 2011 through October 2, 2013. Also, certain matters pertaining to the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesClymer Central School District – Payroll (2023M-168)
… or supported. District officials did not ensure pay rates were accurate or that compensation was paid in … calculate 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168State Agencies Bulletin No. 1079
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1079-organization-new-york-state-managementconfidential-employeesState Agencies Bulletin No. 2370
… supplemental taxable income, will be added to the employee’s taxable gross wages, and is subject to employment and … for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: Earnings Codes ASB, SB1 and SB2 and the … and the amount paid will be displayed on the employee’s paycheck stub or direct deposit advice. Special Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communityCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… During our audit period, the City issued more than 10,000 violations and reported fines and penalties collected of … sufficient policies for pursuing collection of parking violations after a violation is more than 10 days past due or … review of dismissed reduced or adjusted parking violations. Key Recommendations Establish a standard …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… maximize interest earnings. As a result, over an 18-month period, officials missed an opportunity for BOCES to realize additional … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours … 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298State Agencies Bulletin No. 2102
… of this bulletin is to provide agencies with information for processing the April 2020 and April 2021 Longevity … Record Number since the effective date of the payment, all retroactive adjustments will be paid in the most current … Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalState Agencies Bulletin No. 1921
… Code APB (Adj PSB). OSC has updated Earnings Code PSA to be used to report Pre-Shift Briefing for employees in … Associated Retro Code Replaces Associated Retro Code PSA PreShift 2080 RP4 – Retro PreShift 2080 PS6 – PreSft … earnings codes. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 1920
… RETRO Overtime 2080 ROA – Retro OT - Annuals ORC- Overtime Recall Annual 2080 RCL – Recall Overtime R2R – Retro OT Recall 2080 RRO – Retro Recall Overtime OWC- OT Waiver for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeComptroller DiNapoli Releases State Audits
… were substantially complied with during the audit period for the transactions tested. There is not a high risk that a significant number of students certified for … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsSeneca County – Water and Sewer Operations (2017M-4)
… 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 towns and four villages. The County is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4State Agencies Bulletin No. 314
… except CUNY. Purpose To announce increases in Maintenance Rates for employee housing and meals. Affected Employees … Attached are the rules for determining the taxable status of maintenance deductions for State employees. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… was approved by SED to provide Special Education Itinerant Teacher (SEIT), full-day and half-day Special Class (SC), and … (SCIS) preschool special education programs to children with disabilities who are between the ages of three and five … identified $140,902 in reported costs that did not comply with the Manual’s requirements and recommend such costs be …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manual