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State Agencies Bulletin No. 2274
… process salary increases for eligible employees in an affected traineeship title as outlined below. OSC has … the employee received the trainee 1 (Grade 13) hiring rate OR held their prior graded salary, whichever was … their 6-month rating period, they were not eligible for a performance advance so there was no change in salary. As a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Opinion 93-25
… A village which has provided lighting at village expense for a private right-of-way under the mistaken belief the … to the Village Law is a question of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25State Police Bulletin No. SP-231
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentPayroll Improvement Project Bulletin No. PIP-014
… 15, 2021. To reduce customizations, improve processing, and address stakeholder concerns, a variety of changes are … There will be new arrears deduction codes for employee and employer arrears in PayServ version 9.2. The codes will … row 14 into the Total Pensionable Earnings Field. Save your Arrears Worksheet. If OSC has any questions on your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… against your contributions: You must be in active service and have at least one year of member service credit. … and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsState Agencies Bulletin No. 1698.1
… To provide agencies with instructions for the new Time Entry earnings codes to be used for reimbursement of … Office of the State Comptroller (OSC) has created two new Time Entry Earnings codes: TME (Taxable Moving Expense), to … agencies must submit the following information in the Time Entry interface (NPAY502) or the Time Entry page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16981-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseComptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTravel Advisory No. 2
… these circumstances, travel expense reimbursements (e.g., hotel costs, per diems) will likely be taxable income to the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelWhite Lake Fire District – Budgeting Practices (2013M-156)
… of future equipment and repair needs. The fund balance has declined from approximately $71,000 in 2008 to $32,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… years until March 1, 2013. The District did not file the AUD in a timely manner for 2010 and 2011. We found that the 2010 and 2011 AUD were filed 576 and 276 days late, respectively. However, the District filed the 2012 AUD on time. Key Recommendations Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance every … six months. However, we were unable to determine if child care was only provided when the client was at work or school …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222North Shore Central School District – Fuel Inventory (2017M-89)
… July 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of … North Shore Central School District Fuel Inventory 2017M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and … the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the … the District’s reliance on non-recurring revenues as a financing source. The District has developed multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Adirondack Central School District – Financial Condition (2016M-184)
… Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shelby – Financial Management (2012M-206)
… operations and finances. It is responsible for the general management and control of the Town’s financial affairs … Town of Shelby Financial Management 2012M206 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… annually. The cafeteria fund’s financial condition has declined over the past five years as it experienced operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… was not transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund … with our findings. Appendix B includes our comments on issues raised in the District’s response. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants (lists of … included in the claims auditor reports to the Board. As a result, the Board was not aware of all claims paid. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 residents and includes … funds has either increased significantly or remained at a high percentage of the ensuing year’s budget. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157