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Opinion 98-7
… §6-g: A fire district may establish a capital reserve fund for the purpose of replacing chiefs' cars. It may also establish a capital reserve fund for the purpose of acquiring a traffic signal control system. … a fire district may establish a capital reserve fund for the purpose of replacing three chiefs' cars. The fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-7SUNY Bulletin No. SU-384
… in Administration Pay Period 18L, paychecks dated 12/17/2025. Payments for the Fall semester only, may be made … in Administration Pay Period 18L, paychecks dated 12/17/2025. Payments for the Spring semester only, may be made … in Administration Pay Period 23L, paychecks dated 02/25/2026. Eligibility Criteria: Eligible Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-384-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2025State Agencies Bulletin No. 763
… by the agreement. This bulletin provides information on the Bonus Payment and other contractual payments. A … on or after the effective date of the increase, OSC will update the existing rows and insert new LOC rows for the … on or after the effective date of the increase, OSC will update the existing rows and insert new SED rows for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationSUNY Bulletin No. SU-386
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … and at what rate. SUNY has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateState Agencies Bulletin No. 610
… Purpose To notify agencies of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected Employees All employees … Note: This form ( AC 1476-P ) is to be used for payroll transactions only. Click here to access the Report of … To notify agencies of the new Report of Check Exchange form AC 1476P for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesWest Genesee Central School District - Capital Assets (2023M-128)
… that cost over $176,000 were also not tagged as District property. 27 assets could not be located including 18 with a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Dolgeville Central School District – Fuel Monitoring (2023M-175)
… officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … District officials adequately accounted for and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84XI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can … 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System … The process for establishing and paying retainage against a contract can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageLongwood Central School District – Overtime (2021M-126)
… officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… difficulties in measuring student achievement and learning loss, and budgetary risks that arise from the … remain unresolved in the financial plan outyears. Remote Learning, Learning Loss, and the Disproportionate Impact of COVID-19 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapSUNY Bulletin No. SU-333
… 10/01/2022 Stipend Increase. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Student Employees Union, provides for an increase in stipend and an increase in the minimum stipend of two percent (2.00%) for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-333-october-2022-stipend-increase-gnsu-employees-representedMaximum Number of Reportable Days – Enhanced Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 … The maximum number of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysHighland Central School District – Non-Instructional Overtime (2021M-8)
… complete report - pdf ] Audit Objective Determine whether Highland Central School District (District) officials … Determine whether Highland Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8SUNY Bulletin No. SU-335
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-335-suny-downstate-location-stipend-gsnu-employees-representedNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… organizations and members are paying excessively for dual Empire Plan Family coverage. The audit covered the … Article XI of the New York State Civil Service Law (Law) for the purpose of providing health insurance benefits to … retirees, and their dependents. The Law also allows for the inclusion of other public employees in New York, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageSUNY Bulletin No. SU-293
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-293-suny-downstate-location-stipend-gsnu-employees-representedHyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Camden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124