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Opinion 90-56
… duty" and while going to and returning from such duty, is "deemed to have a leave of absence" from his or her public … 38 USC §2024[d]). Further, the public officer or employee is entitled to be paid his or her salary or other … more than a total of 30 days or 22 working days, whichever is greater, in any one calendar year, and for not more than …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Agencies Bulletin No. 1366
… automatically be inserted on the employee’s Savings Plan Elections page effective the date equal to the prior pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… permits, youth programs and golf course charges. The Clerk is responsible for remitting these collections to the Town … and making unsupported disbursements between her three bank accounts. The Clerk worked for the Town from 2014 to … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Reporting Regulation for Elected or Appointed Officials
… service in that title. (b) Completion of the standard work day and reporting resolution. In addition to the reporting … official shall establish, by resolution, a standard work day for each elective or appointive office or position using … (a)(ii) of this section, the governing board must pass an additional resolution for that individual amending …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with revised policies … for addressing overpayments, including the creation of a new earnings code to track pending recovery … These policies and procedures do not apply to the recovery of lost time. Affected Employees: Any employee who has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… Objective To determine the extent of implementation of the two … our initial audit report, Inappropriate Payments Related to Procedure Modifiers (Report 2016-S-63 ). About the Program … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has … Financial Condition of New York State Regional OffTrack Betting Corporations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 101 deposits totaling $127.2 million made to the CPF … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Village of East Rockaway – Justice Court Operations (2017M-206)
… 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town … 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Berkshire – Justice Court Operations (2016M-425)
… governed by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served during our audit period: one Justice served from the beginning of our scope period through … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court's … not determine the status of all bail amounts from the list of liabilities to the case files. Key Recommendations Ensure all bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414State Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected Employees … To provide information about a new Reveal report and to provide instructions for agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsState Agencies Bulletin No. 1376
… Purpose To inform agencies of OSC’s automatic processing of the … Unit (APSU) Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … temporary reduced compensation rate will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpHealth and Safety of Children in Foster Care
… (including case workers) are required to conduct regular contact visits to foster children and their foster parents. … children and their foster parents to determine if required contact (face-to-face) visits were conducted and if progress … entered timely. There was no evidence that all required contact visits were conducted and that progress notes were …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careOpinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37State Agencies Bulletin No. 2160
… is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2023. Affected … under an Educational Assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported … program. Benefits paid by a nonqualified program are fully taxable. Most State of New York programs are qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… times on Control D report NPAY758, the agency must combine all amounts related to the employee and then calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs … sectors, and signs of new growth in the western New York economy.” DiNapoli’s report examines employment, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-high