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The Practice of Internal Controls

The Practice of Internal Controls lgmg local government management guide

https://www.osc.ny.gov/files/local-government/publications/pdf/the-practice-of-internal-controls.pdf

IFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms

… Invitation for Bids Issued by the Office of the State Comptroller Issued June 17, 2025 The Office of the State Comptroller (“OSC”) is seeking disaster recovery services for the printing, sorting and mailing of payroll checks and tax forms as detailed in the …

https://www.osc.ny.gov/procurement/ifb0001

State Police Bulletin No. SP-42

… To notify the Division of State Police of the procedure for processing the 2001-2002 payment. Affected Employees … Payments are to be made in the employee's regular check for pay period 5L/6C dated June 20, 2001 Contract Provision … Criteria Chapter 8 of the Laws of 2001 provides for a $200 lump sum payment to each member holding the rank …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-police

Unified Court System Bulletin No. UCS-147

… of the SOS increase. Affected Employees Eligible employees in Negotiating Units SY, DR, F8 and 87 Background Chapter 276 … authorize the continuation of this payment and an increase in the annual earnings amount. Effective Date(s) 4/2/09 - Paychecks dated 4/29/09, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligible

Unified Court System Bulletin No. UCS-158

… Purpose To explain OSC’s automatic processing of the SOS increase. Affected Employees Eligible employees in … Bargaining Units SY, DR, F8 and 87 Background Chapter 276 of the Laws of 2008 authorizes the continuation of this payment and an … To explain OSCs automatic processing of the SOS increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligible

Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)

… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … the Board minutes consistently indicate their approvals to pay these claims. However, the Board does not see check …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations

Division of Housing and Community Renewal Bulletin No. DH-40

… the negotiated agreement between PEF and the State of New York for 2007-2011 and a GOER side letter dated January … the negotiated agreement between RRSU and the State of New York for 2007-2011 and a GOER side letter dated January … be considered for advancement to the merit step of the new grade after completing one (1) year at Job Rate in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certain

Audit of the State Financial Aid Program at the College of Westchester (2015-T-5)

The objective of this audit was to determine whether College of Westchester (Westchester) officials complied with the State Education Law and the Commissioner o

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t5.pdf

State Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced the following local government audits have been issued. Albany Water Board … Thomas P DiNapoli today announced the following local government audits have been issued …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits

Oversight of Transportation Services and Expenses

… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expenses

Maximum Reportable Days – Legacy Reporting

… paid on a weekly basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly … NYSLRS employers report information about employees through Retirement Online including their earnings the number of days …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-days

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial activities. The appointed Treasurer is the chief fiscal officer and responsible for the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

SUNY Bulletin No. SU-309

… and 06/30/2021 Administration 12 Lag 09/29/2021 HRY, BIW or FEE Based on Date of Obligation Based on Date of … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-309-2021-salary-increase-psnu-employees-represented-united

SUNY Bulletin No. SU-308

… dates and check dates: Comp Rate Code (formerly known as Pay Basis Code) Effective Date – 2020 Increase Eligibility Dates for 2020 Increase Pay Period Check Date ANN and CYF 06/25/2020 06/25/2020 and … and 06/30/2020 Administration 8 Lag 08/04/2021 HRY, BIW or FEE Based on Date of Obligation Based on Date of Obligation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-308-2020-retroactive-salary-increase-psnu-employees

Medicaid Cap Legislation

A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and

https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdf

Opinion 90-43

… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits (eligibility … (i) are children under the age of 18 of a deceased police officer, who was divorced at the time of death, eligible for …

https://www.osc.ny.gov/legal-opinions/opinion-90-43

Opinion 2007-6

… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent … unit and is the highest ranking subordinate to the police chief in a village police department receives a one-time …

https://www.osc.ny.gov/legal-opinions/opinion-2007-6

Opinion 89-25

… in the combined reserve fund would be transferred to a new repair reserve fund established by the village for the … as tie-in fees to the town for town debt service. Clearly, all these fees became village moneys once paid to the … however, that the agreement is not yet finalized and all terms are not known, we do not have sufficient facts to …

https://www.osc.ny.gov/legal-opinions/opinion-89-25