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Controls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance (Department) is enforcing … The objectives of our performance audit were to determine whether the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOversight of Resident Care-Related Medical Equipment in Nursing Homes
… inspections, testing, and maintenance of resident care-related medical equipment. The audit covered the period January 1, … through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesState Agencies Bulletin No. 921
… Purpose OSC requests agencies update the Position Location code for employees working within the Metropolitan Commuter Transportation District (MCTD). The MCTD is comprised of the counties of New … then. Note: Underfilled NYS positions can have a position code of 9999. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxOpinion 98-8
… LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure microfilming … by qualified charitable non-profit-making agencies for the blind approved for such purposes by the Commissioner of … approved charitable non-profit-making agencies for the blind. If not available from either of those two sources, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 2000-15
… district fire department. General Municipal Law §209-i (1-a) provides in relevant part that a "volunteer firefighter" 1 who, because of his or her residence or usual occupation, … §209-i [3]). VFBL §3(1) defines "volunteer firefighter" to mean an active volunteer member of a "fire company". "Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15State Agencies Bulletin No. 1534
… members for calendar year 2017 is $18,448.11. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesOpinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in … to retirement system for the next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s … Whether the police chief is entitled to a monetary payment in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a fire district accepts the services of a member of a fire company in a bordering area is …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Life Changes: Membership in a Nutshell
… I cannot stress enough how important it is for you to know how membership in the New York State and Local Retirement System (NYSLRS) … of years, this booklet will serve as a valuable resource to you. It will help you understand the benefits you are … Understanding the benefits you are entitled to receive as a NYSLRS member is important step in planning …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellOpinion 91-11
… the term of the county manager from four years, subject to removal only for cause, to an indefinite term, subject to removal at the pleasure of the county legislature, was void … county legislature broader authority by permitting it to remove the manager at will, a referendum was required because …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 91-26
… the daughter of the president of the library board as a junior architect. You state that neither the board president … conduct which is not expressly prohibited by article 18 ( id .). We believe that contracts which may benefit relatives …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Pipeline Safety Oversight
… Commission (PSC) is providing oversight of pipeline safety in accordance with State regulations and federal performance standards. Our audit scope covered … Commission is providing oversight of pipeline safety in accordance with State regulations and federal performance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18CUNY Bulletin No. CU-744
… for processing the 2022 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY … order to process the Summer 2022 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF … payment. To make the Summer 2022 CUNY Research Foundation Grant Payment to eligible employees, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundationIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… effective. OSC contract oversight extends to most State agency contracts, generally those in which the contract value … into contracts resulting from discussions between OSC and agency staff before the contract is approved. In addition, … . Pursuant to New York State Economic Development Law, OSC reviews agency requests to contract with vendors without …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsState Agencies Bulletin No. 2030
… Purpose The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may … has provided a spreadsheet of all current position pools that are affected by lapsing. A link will be posted on the … in PayServ Agency Actions Agencies will have to ensure that any position pools that appear on the spreadsheet are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-eventsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual … of the intangible asset. Other intangible assets should be capitalized when one of the following two … General capital assets should be accounted for at historical cost at estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsImplementation of the Security Guard Act
… 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security Guard Act (Act) – … requires that individuals must have a valid security guard registration issued by the Department before working as a … to maintain a computerized registry of all security guard registration applicants, through which employers must verify …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Agencies Bulletin No. 1887
… Purpose: The purpose of this bulletin is to inform agencies of the 2021 rate for the … notify affected employees. Questions: Questions regarding this bulletin may be directed to the Tax and Compliance … The purpose of this bulletin is to inform agencies of the 2021 rate for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… terms are used interchangeably in this publication) is a classic internal control activity. It is also a control … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction