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Town of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring bank …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… and used the funds to make other non-voter approved renovations. Borrowed project funds early, resulting in about …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectVillage of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. … with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The … related to debt proceeds. Key Recommendations Properly record each capital project separately in the capital …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Operational Advisory No. 31
… to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction … updated to reflect these changes. Any questions on this change can be directed to BSAO as follows: Accounts Payable …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeOpinion 91-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … this purpose, a "contract" includes any express or implied claim, account or demand against or agreement with a … pecuniary benefit as a result of the contract in the form of, inter alia , interest payments (see General …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Agencies Bulletin No. 2395
… agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and … Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, lump sum payment in the amount of $750 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentUnified Court System Bulletin No. UCS-335.1
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Law, grants the Chief Administrative Judge the discretion to authorize the 3.75% salary increase for employees in … Criteria: The following employees are eligible to receive the applicable April 2024 Salary Increase: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-318
… Payment (JLP) Increase. Affected Employees Employees in the following bargaining units who meet the eligibility … (CSEA – BU 87), which provides for a retroactive increase in Judicial Longevity Payments (Earnings Code JLP) effective … negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
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-213
… Purpose To inform agencies of OSC’s automatic processing of the October 2014 Salary Increase (Bargaining Units SA, SG, SK … processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility criteria: Citywide Association of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snOther Bulletin No. 84
… Fund of OSC’s automatic processing of the April 2025 SCF M/C Retroactive Salary Increase and provide … a salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The State University Construction Fund’s Board of … salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The Division of the Budget (DOB) Bulletin D-1153 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOther Bulletin No. 72
… Employees: Employees designated management or confidential in bargaining unit 96 who meet the eligibility criteria are … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code … negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… than the allocated time are charged a small convenience fee. Since its inception, the program has grown …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringState Agencies Bulletin No. 1284
… Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L … Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for Bargaining Unit 04 are provided. Eligibility for BU03 CSEA Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04Passenger Vehicle Fleet Management
… despite our multiple requests spanning more than a year, OGS did not provide us with the consultant’s report nor …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Police Bulletin No. SP-247
… Purpose: The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 Education Payment. Affected Employees: Employees of the … eligibility criteria are affected. Background: Pursuant to Chapter 24 of the Laws of 2019, which implemented the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentOpinion 92-27
… request by an officer or employee. You state that a city council member wishes to donate his salary to a charitable … a check for the gross salary to which the city council member is entitled. You ask whether the city may honor the council member's request. At the outset, we note that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 1208
… Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L, … Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for Bargaining Unit 04 are provided. Eligibility for BU03 CSEA Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1122
… Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 20L, … Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for Bargaining Unit 04, pursuant to the GOER Memorandum dated 12/20/11 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04