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Opinion 92-1
… retained percentages when proper securities of sufficient market value are submitted. (2) In addition to the securities … or decreases after withdrawal of the retainage?; and (e) what steps should be taken to ensure that the securities … of sufficient market value are submitted (1985 Opns St Comp No. 85-64, p 93; 19 Opns St Comp, 1963, p 354). …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Division of Housing and Community Renewal Bulletin No. DH-24
… an Increment Code of 2002 or 1997 who have had continuous paid service, the Longevity Payment is effective 3/29/07 … salaried employees whose status on 4/5/07 is Active, Paid Leave of Absence (except those on Sick Leave) or on Workers’ Compensation Leave. Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsState Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who … on the employee’s paycheck stub. Questions Questions about this Bulletin may be emailed to the Payroll Audit … To provide agencies with information about payment of vacation credits to those MC employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Agencies Bulletin No. 2054
… as Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process … or the Time Entry Interface (NPAY502) using Earnings Code ARC and/or ARO: Earnings Begin Date: The first date included … Date: The last date included in the adjustment Earn Code: ARC and/or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsOpinion 95-25
… (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities … budget) STATE CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law authorize the State Comptroller to withhold local …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with … Medicaid recipients are enrolled in both Medicaid and Medicare. Medicare is the primary payer for medical services provided … be achieved by modifying the reimbursement methodology for Medicare Part C costsharing claims in accordance with federal …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: … fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Finance Law requires: that the Office of the State Comptroller (OSC) include in the Consulting … information to the contracting agency, the Department of Civil Service (DCS) and OSC; and, that OSC include such … required to disclose, by employment category, the number of persons employed to provide services under a contract for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureUnified Court System Bulletin No. UCS-226
… between 04/01/15 and 03/31/16; and Has a Pay Basis Code of ANN on the payment effective date; and Received a … 120 full workdays in each fiscal year; and Has a Pay Basis Code of ANN on the payment effective date; and Received a … code on the employee’s Job Data page is other than 0001, 0003, 0004, 0006, 19XX, 20XX, 04XX or 05XX Sal Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-226-april-2016-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-237
… between 04/01/16 and 03/31/17; and Has a Pay Basis Code of ANN on the payment effective date; and Received a … 120 full workdays in each fiscal year; and Has a Pay Basis Code of ANN on the payment effective date; and Received a … code on the employee’s Job Data page is other than 0001, 0003, 0004, 0006, 19XX, 20XX, 04XX or 05XX Sal Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-237-april-2017-state-new-york-unified-court-system-ucs-incrementsSecurity Over Critical Systems (Follow-Up)
… regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionTown of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in … Village of Spring Valley Financial Activities and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in … and records are annually audited when required by law. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mVillage of Elmira Heights – Claims Auditing (2024M-44)
… 11 claims totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Opinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency … Whether moneys remaining in a capital reserve fund may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 89-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to each volunteer fire company of a multi-company fire district fire department. Sections 9104 and 9105 of the … moneys should be allocated to each volunteer fire company of a multicompany fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-53DiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… New York state residents have more than doubled since 2014 to more than 450,000 annually, but only two cases were referred for enforcement action in 2016 and 2017 combined, according to an audit released today by State Comptroller Thomas P. … New York state residents have more than doubled since 2014 to more than 450000 annually but only two cases were referred …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unanswered