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Town of Seneca Falls - Financial Management (2018M-266)
Determine whether the Board and Town officials effectively managed and provided oversight of the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and adequately established … Determine whether District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Tuckahoe Common School District - Financial Condition (2018M-191)
… whether the Board and District officials ensured that fund balance and restricted funds were reasonable. Key Findings … of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 that was … based on historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… among men of public finance. He was a quiet, deliberate man who vehemently fought for the taxpayer and passionately …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsTown of Amity - Town Clerk (2018M-183)
… to audit, the Clerk’s records. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183State Agencies Bulletin No. 1217
… etc.) and which, as a result, are not subject to tax withholding (except in unusual cases) are not processed … for “back” and/or “front” pay (which is subject to tax withholding), and also provides for other payments that are not subject to tax withholding (e.g., damages for emotional distress, punitive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… etc.) and which, as a result, are not subject to tax withholding (except in unusual cases) are not processed … for “back” and/or “front” pay (which is subject to tax withholding), and also provides for other payments that are not subject to tax withholding (e.g., damages for emotional distress, punitive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantOpinion 91-1
… consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local … as expressly provided by the State Legislature or by a pre-1953 local law. Therefore, it is our opinion that a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL … LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Police Bulletin No. SP-251
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity Compensation and Expanded Duty Pay … and the April 2023 and April 2024 retroactive increases to Supplemental Location Pay, and to provide agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Police Bulletin No. SP-256
… processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to certain payments retroactively to April 2023, 2024, and 2025 for Investigators in Bargaining Unit 62. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityCOVID-19 Relief Program Tracker
… Comptroller Thomas P. DiNapoli: "My office is committed to full transparency in government spending. New York is … historic level of federal funding right now and our job is to follow the money and ensure funds are used wisely and … Office of the State Comptroller has created this dashboard to track certain federal relief funds received during the …
https://www.osc.ny.gov/reports/covid-relief-program-trackerState Agencies Bulletin No. 896
… The following procedures must be used by the agency when submitting transactions in Pay Period 1L: For … message, “Requested salary rate must be at the hiring rate when Action of PAY and Reason of NEW is used,” will appear as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/896-april-1-2009-salary-and-longevity-increases-employees-represented-rentOpinion 2002-5
… whether a town may provide in its proposed budget for the next fiscal year an appropriation, to be funded by real … Whether a town may provide in its next fiscal year proposed budget an appropriation funded by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 90-25
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to contract … assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts (authority to contract for) PUBLIC CONTRACTS … Whether the fire district is obligated to pay the waterworks corporation …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Unified Court System Bulletin No. UCS-305
… of the salary grade. Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 1839
… following the contract end date. OSC will report service credit days for employees who are members of the New York … Agencies must complete ERS Form RS2050 to report service credit days in excess of days reported by OSC for part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionCUNY Bulletin No. CU-792
The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Cement Masons Maintenance Workers and Electrician Titles
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenance