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Opinion 94-22
… we note that, as a general rule, a municipality may not pay for services prior to the receipt thereof (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 94-30
… issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) … of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City of New York are required to remit to the Commissioner of …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Determination of Residency for Tuition Purposes
… Objective To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates. The … Policy also establishes proof of residency requirements. To be considered a State resident and receive in-state …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State … includes all other accounts receivable of the State not accrued elsewhere. Other receivables will primarily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli: MTA Budget Continues to Face Serious Risks
… budget assumes that the state will appropriate additional funds each year, which the MTA will use to fund the debt …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksCUNY Bulletin No. CU-686
… Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice The Earnings … deposit advice Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to … Checks . Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … the addresses for five of 20 MWBEs we examined were not accurate. For example, in October 2013, an MWBE was sold … (from October 3, 2014 to February 4, 2015), but could have been completed in a few weeks if ESD officials were …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank … interest and credit card late fees. State University of New York (SUNY): Compliance With Payment Card Industry …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-454
… for the 2013 United Way of CUNY Campaign will begin in paychecks dated January 10, 2013 United Way of CUNY … Agencies will not manually enter these transactions in PayServ. An electronic file will be created and sent to … entry of pledge cards, agencies must review the pledge form and verify the completeness, accuracy and legibility. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignCUNY Bulletin No. CU-558
… Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a row and … Campaign Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a row and … When an employee transfers, it is necessary to obtain a new authorization card only if the employee wants to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignCUNY Bulletin No. CU-519
… 2016 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a row and … participant chooses to elect other than the full year (26 pay periods), the agency must enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
The states Office of Information Technology Services ITS lax inventory records have led to thousands of computers and other costly information technology IT equipment being unaccounted for and the agency destroys new and barely used devices rather than donating or selling them
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityState Agencies Bulletin No. 2289
… is to provide agency instructions for processing the 2024 CSEA ASU Work-Related Clothing Allowance. Affected … Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or Administration … of service in the eligible title during fiscal year 2024-2025 Works in an eligible title as listed in the OER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Police Bulletin No. SP-84
… Employee Record #, Employee Name, Earn Code, Grade, Sal Plan, Bargaining Unit, and Additional Pay amount. Mass Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Opinion 95-15
… reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior … that we reconsider these opinions for three reasons: there is no statute which expressly prohibits a school district … for a refund library taxes; and permitting the chargeback is more equitable. For the reasons set forth below, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Unified Court System Bulletin No. UCS-348
… inform agencies of OSC’s automatic processing of the April 2025 UCS Salary Increases and provide instructions for … Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme … The agreements also include the April 1, 2025, Salary Schedule. Effective Dates: The April 2025 Salary Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryDivision of Housing and Community Renewal Bulletin No. DH-94
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not accurate, supported or paid in accordance with contracts … resolutions. Ensure all salaries, wages and additional pay items are authorized by the Board before being paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Real Property Tax Cap - School Districts Guidance
… School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some … the amount entered on the form should be based on a good faith estimate of the amount the district expects to … To the extent that the amount receivable from LIPA is the subject of litigation, school district officials …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance