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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… through New York State of Health (NYSOH), New York’s online health insurance marketplace, and the remainder were …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight and Enforcement of the Rechargeable Battery Law
… The Department, through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Waste Reduction Unit, is responsible for overseeing required recycling and waste disposal efforts in the State. Article … impact on the environment; however, it only covers the recycling of limited rechargeable batteries weighing less …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… is complete for the Pay Period 1, OSC will insert a row on the Job Data page effective 03/30/2023 … Data for affected records which do not have an existing row on the Job Data page with an effective date of 03/30/2023 … processing is complete for Pay Period 1, OSC will insert a row effective 03/30/2023 (Administration) and 04/06/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024SUNY Bulletin No. SU-365
… CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 2213
… 1 Lag Institution 05/02/2024 OSC Actions: Job Data After payroll processing is complete for Pay Period 1, OSC will … PAY/FAC (Factor Change) will be used. Additional Pay After payroll processing is complete for Pay Period 1, OSC will … an effective date retroactively placing an employee on the payroll (Hire, Rehire, Reinstatement from leave Without Pay) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Unified Court System Bulletin No. UCS-132
… paid during the claims period are reimbursable. Each judge will automatically receive the three allowances (a maximum total of $2,500) unless a judge opts out of one or more of the allowances. Allowances … 31, 2007 and are prorated for part-time judges. Each judge will automatically receive reimbursement for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceTown of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports (AFRs). The Town’s 2023 appropriations totaled $5.9 million for all funds and the … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly collect, … the Town, property owners may submit an application to the Highway Department (Department) to request a culvert pipe … Did the Town of Lockport Town Highway Superintendent Superintendent properly collect record …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … officials generally agreed with our findings and indicated they have initiated or plan to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli Releases Municipal & School Audits
… As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 … Deposit – Claims Auditing (Broome County) Of the 93 credit card purchases during the audit period, the board did not ensure compliance with the village’s credit card policy and approved 83 purchases totaling $20,659 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… In addition, while district officials prepared an annual reserve and fund balance plan each January, the plan lacked key pieces of information required by the board’s reserve policy and best practices. Hammondsport Central … manage the town’s financial operations. All nine balance sheet accounts for 2022 and six accounts for 2023 were not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Vertus Charter … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-873
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new CUNY CLT Assignment Differential … The purpose of this bulletin is to provide processing instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeVillage of Whitehall – Records and Reports (2026M-9)
… records and reports for informed decision-making, legal compliance and accountability. These records are … for public review in the Clerk-Treasurer’s office. 1 OSC’s website provides more information on AFR nonfilers and the …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2340
… employees: NYS Bargaining Unit: 61 91 Comp Rate Code: ANN HRY ANN HRY Grade: 101-125, 600, 800, 600 Equated to Grade … in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseState Agencies Bulletin No. 2262
… Purpose: The purpose of this bulletin is to provide information and … regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … The purpose of this bulletin is to provide information and Instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… to State grants; DOL specific LUW REPD – LUW Grant Fee Land under water projects LUWG REPD – LUW Grant Land …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… For backdrop contracts establishes the contract amount at $0; no pre-encumbrance is required. For non-backdrop CM …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contracts