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XII.6.I Paying a Non-State Employee – XII. Expenditures
… must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. … justifying this determination may be required before a claim will be paid. If the actual facts of the situation … 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter. The payment should be made using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 1313
… greater than 3/31/12 and agency responsibility regarding new enrollment into the Optional Retirement Plan (7Z … the Governor signed legislation creating Tier 6. This new tier applies to employees joining a retirement system … an employee’s contribution rate. Agency Actions For new enrollees with an election date greater than 4/1/14, it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesState Agencies Bulletin No. 2303
… agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected … legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andHammond Central School District – Payroll (2016M-398)
… Segregate the Treasurer's payroll duties so that she does not control all aspects of payroll transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… (ii) methods for dispatching POs. Note: This section does not apply to bulkload agencies who do not use the SFS Purchasing Module to approve and dispatch POs … SFS to electronically authorize POs. Online agencies are not required to physically sign a PO prior to sending it to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchFind Accounting Policies and Operational Guidance
… Advisories New GASB Standards Agency Financial Reporting Package Information Sole Custody Reporting Internal Controls …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … a time reporting record or time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Opinion 2001-1
… GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … terms, conditions and remuneration for the overtime work ( Murray v Levitt , 47 AD2d 267, 366 NYS2d 674 app den 37 NY2d … forth the terms, conditions and remuneration to be paid ( Murray , supra ). 1 January 29, 2001 John S. Edwards, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Operational Advisory No. 33
… renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using any carrier. … in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be … Reference: Guide to Financial Operations (GFO): Chapter IV.4.B Department Operations – Non-Personal Service – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The superintendent Any district official responsible for business management An employee under direct supervision of … accounting and purchasing Any individual responsible for business operations Resources "Claims Auditor, Internal Audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorCity of Troy – Budget Review (B18-5-8)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are … City Council (Council) has not yet authorized the solid waste management and bulk refuse collection fees to realize …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8State Agencies Bulletin No. 1243
… March 16, 2012, the Governor signed legislation creating Tier 6. This new Tier applies to employees joining a retirement … employee records at a later date. OSC Actions Ten new benefit plans (five for SUNY and five for CUNY) have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followCharter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we … we found: School employees did not have guidance on how to properly identify and secure sensitive student data. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Accounts Payable Advisory No. 63
… should choose the category code that best represents the classification of the goods or services being purchased to (i) ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mSelected Wage Investigation Procedures (Follow-Up)
… Labor Laws (Laws), such as those that cover minimum wage and overtime, illegal deductions, day-of-rest and meal period requirements, and child labor. Division investigators from 12 District …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followCost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … different categories of risk, you could be paying more in premiums than is warranted. If your local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and … the alignment of employer costs with the value of member benefits. Employers who offer their employees better retirement plans or optional benefits generally have higher contribution rates, which …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesWage Theft Investigations (Follow-Up) (2015-F-9)
We have followed up on the actions taken by officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f9.pdf