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Overview – Improving the Effectiveness of Your Claims Auditing Process
… Comptroller (OSC) has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope that the … additional information on the body or official responsible for auditing claims in school districts, counties, fire …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are … must reverse the transaction upon request of the reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is … by an elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 1652
… OSC’s automatic processing of the April 2018 M/C 1% Parity Salary Increase and provide instructions for increases not processed automatically Affected Employees … when the program runs for the Institution cycle. All retroactive adjustments will be paid in the Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1652-managementconfidential-mc-final-1-parity-increase-effective-april-2018Opinion 92-41
… used by residents and the fire district fire department for vehicular access to the properties within the district. … the requisite repairs. Fire districts are established for the purpose of providing fire protection and responding … fire districts to construct and repair suitable buildings for, among other things, the preservation, protection and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax year 2012. Affected Employees Employees with … taxes. The amount of the taxable value is not considered salary for the purposes of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… Riders and taxpayers, who are being asked to pay more for service, should be clear on how these funds will be used … two main reasons: the ability to work from home and fear for their personal safety. Straphangers cited those reasons … blamed service. Among bus riders the predominant causes for riding less were working from home and service …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backSelected Aspects of Toll Collections
… laws and regulations to assess and collect toll revenues for use of the Thruway. In November 2020, the Authority … to reduce congestion, improve traffic flow, and allow for non-stop travel on the Thruway. The Authority contracts with third-party vendors for cashless tolling, invoicing, and receivables collection. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOpinion 91-8
… e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation Taxpayers Ass'n … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638 [2nd Dept 1979]; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unified Court System Bulletin No. UCS-318
… processing of the April 2022 Unified Court System (UCS) Retroactive Judicial Longevity Payment (JLP) Increase. … retroactive Judicial Longevity Payment (Earnings Code JLP) increases. The adjustment will be paid using Earnings Code … that are calculated based on an employee’s additional salary factors such as overtime Earnings Code (OTD) will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-335.1
… of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide instructions for payments not processed automatically. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 1284
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L paychecks dated 12/12/13 (Institution) and … To be eligible for the payment, the employee must be in an eligible title on 10/01/13 and in Active status as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04Opinion 92-27
… in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES … donation by assigning his or her right to receive salary to the charitable organization. A local government … You state that a city council member wishes to donate his salary to a charitable organization. To implement the …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 1122
… Purpose To explain the procedures for processing the Work Related … dated 2/1/12 (Administration) Background Pursuant to the GOER Memorandum dated 12/20/11, Article 49.2c of the … through the payroll system using the Time Entry page or on a standard voucher. Standard vouchers are to be used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1208
… GOER Memorandums dated 11/08/12, Article 49.1 and 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) and the … The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll system using the … or 10/10/12 for Administration agencies. Employees who are in Active status and are part-time or hourly on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04Passenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s … recruitment events. Typically, if public transportation is not available or feasible, staff drive to their … take steps to ensure the fleet available to each agency is the proper size and makeup to most efficiently meet agency …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Agencies Bulletin No. 2175
… (part-time employees), agencies must submit the following information on the Time Entry page or the Time Entry … purchase receipts, agencies must submit the following information on the Time Entry page or the Time Entry … Date Earn Code: UAC Amount: $70.00 Miscellaneous Payment Information: The 2023 CSEA ISU Uniform Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenance