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Accounts Payable Advisory No. 70
… 5.M – Selecting the Appropriate Handling Code Guidance : New York State entered into a contract with Key Bank to print and mail checks paid from the State’s general … will process check payments normally with the exception of two check handling codes: “Special Handling” (“S” handling …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate and comply with … to identify and facilitate the Department’s recovery of UI overpayments made to New York State (NYS) employees. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Comptroller DiNapoli Releases School Audits
… leading to average annual surpluses of $1.2 million. When unused appropriated fund balance was added back, the … of fund balance that was not needed to finance operations. When unused appropriated fund balance is added back, the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Government-Wide Financial Data – 2021 Financial Condition Report
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataTown of Sheridan – Cellular Phones (2013M-334)
… of an additional line (approximately $10), rather than the full access charges. Although the Town established some …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … technical assistance, please contact the regional office serving your government. …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Agencies Bulletin No. 2240
… agencies that employee participation in tax-sheltered annuity plans must be suspended while an employee is … employees who have an active 403(b) tax-sheltered annuity and a Workers’ Compensation leave are affected. … benefits are not eligible for 403(b) tax-sheltered annuity plan contributions. Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersGovernment-Wide Financial Data – 2022 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataXI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… the decisions made during that process ("the Procurement Record") must be submitted to the Office of the State … contracts for the program. OSC approval of the Procurement Record must be obtained before an agency submits the program contracts to OSC. Pre-approval of the Procurement Record is intended to reduce the amount of time needed for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 … the pandemic hit, local governments have seen a massive drop in sales tax collections. This is hurting their bottom … $116 million), and 27.1 percent in the April-June quarter, down $1.2 billion from collections in the same quarter of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustGreene County Industrial Development Agency – Management Practices (2013M-95)
… of 10 PILOT agreements reviewed did not have a recapture clause. Key Recommendations Establish and implement controls … Ensure that all PILOT agreements contain a recapture clause that would allow GCIDA to recover the financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementExamination of Unemployment Insurance Willful Overpayments
… was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment … An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered … We found NYDOL did not consistently assess penalties in accordance with law and/or NYDOL procedures resulting in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsVillage of Suffern – Budget Review (B18-6-4)
… $359,000 less than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) that have expired and the possibility of retroactive increases when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4State Agencies Bulletin No. 1646
… Background The Statewide Financial System will be unavailable for use due to fiscal year end processing. … Actions Agencies must ensure employee direct deposit account changes and updates are completed as soon as … employee notifies the payroll office of a direct deposit account change or closure during the SFS black out period, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1646-direct-deposit-returns-and-reversals-during-statewide-financial-systemSUNY Bulletin No. SU-109
… Purpose To notify agencies of new Earnings Codes CAR (SUNY Automobile … Allowance) and ACR (Adjust SUNY Auto Allowance) and to provide instruction for processing the SUNY automobile … To notify agencies of new Earnings Codes CAR SUNY Automobile …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-sunyEmployer's Guide
… tip: You can find all the NYSLRS information you need to get your work done, including resources from the … and payroll staff of NYSLRSs participating employers to help them do their Retirement Systemrelated work …
https://www.osc.ny.gov/retirement/employers/employers-guideFinancial Data: How can we submit a data request?
… Requesters can either phone the Local Government and School … Financial Data How can we submit a data request …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestOpinion 99-15
… §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax … Property Tax Law, §§305[2], 516[2], 900, 1410[2], 1420). Article XVI, §1 of the State Constitution provides that …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 98-2
Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances
https://www.osc.ny.gov/legal-opinions/opinion-98-2