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City of Hudson - Payroll and Accrued Leave (2020-14)
… Determine whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, … … Determine whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… complete report - pdf] Audit Objective Determine whether School officials ensured credit card purchases were … the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … financial records. Village officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… a District bank account to disburse these funds. Payment of utilities totaling $60,641 and administrative fees … administrator for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all … auditor when required. District officials agreed with our findings and have initiated or indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Section Overview Generally, the State pays for expenses incurred when an employee travels on official … income. The employee’s personal income tax liability for these travel expenses can be negligible, such as the amounts associated with meal allowances for day trips. However, in certain instances, the employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationSUNY Bulletin No. SU-284
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P … , CYF and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER and OSC, … both the Fall and Spring semesters may be made beginning in Administration Pay Period 18L, paychecks dated 12/24/2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-284-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2019Opinion 91-64
… that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Wendt , 106 Misc 2d 1030, 436 NYS2d 801). Accordingly, in our opinion, such holders, owners or payees would be deemed …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (see General Municipal Law, §219[2][b]). Therefore, it is our opinion that a village cannot dissolve its fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Agencies Bulletin No. 941
… the eligibility criteria defined below are met: Department of Correctional Services: Deputy Superintendent of Security Services 2 $1,200 Deputy Superintendent of Security Services 3 $1,200 Correction Captain $1,200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the … 2,000 students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeReporting on Foreclosure of Real Property Funds – Kings County
… Purpose To determine whether referees are properly reporting and … determines that the defendant (borrower) is unable to negotiate a settlement, the plaintiff requests judicial …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyOpinion 99-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned … 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A …
https://www.osc.ny.gov/legal-opinions/opinion-99-1New York State Comptroller DiNapoli Statement on Federal Tax Reform
… Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local tax deductions …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Chart of Accounts Query
Presents the account codes that are valid for Annual Financial Report AFR reporting by year
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersOperational Advisory No. 28
… for SFS are complete, SFS will send a communication to agencies notifying them that access to the Production environment has been restored. The first …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeMedicaid – Federal Funding and New York
… and occupational therapies in the Department of Education (DOE) and Early Intervention services in the Department of Health and Mental Hygiene (DOHMH). FIGURE 1 – NYC Medicaid Enrollment Sources: NYS Department of Health; … Dept for the Aging 4.1 3.7 Total $ 381.2 $ 375.4 Sources: NYC Office of Management and Budget; OSC analysis Impact As …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycLegal and Regulatory Authority To Do Business
… a prospective vendors legal and regulatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-business