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State Agencies Bulletin No. 991
… date. Eligible full-time employees on Sick Leave at 50 percent pay on the eligibility date are entitled to the … payment. Eligible part-time employees on Sick Leave at 50 percent on the eligibility date are entitled to a prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsOpinion 91-16
… is entitled to the additional per line charge allowed by statute. You ask whether the charge for a notice of … the notice "shall be at the same rate as that provided by law for the publication of notices pursuant to the civil … legal advertisements "[e]xcept where otherwise prescribed by law." Public Officers Law, §70-a sets forth the amounts …
https://www.osc.ny.gov/legal-opinions/opinion-91-16State Agencies Bulletin No. 2118
… the leap year calculation has been systematically updated by OSC, if a transaction is submitted with an effective date … the Leap Year Calculation has been systematically updated by OSC, if a transaction is submitted retroactively starting … Entry Agencies must submit Time Entry transactions split by Pay Period effective dates. Earnings Code RGS and all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Opinion 88-70
Whether a city may conduct a referendum to poll voters on issues such as whether to fluoridate city water or improve the city water or sewer system
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $2,064 were not properly accounted for during the 50-day test period. Officials did not maintain perpetual inventory …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to … localities) in accordance with appropriations enacted by the State Legislature, most frequently for capital … … Appropriated Loan Receivables ALRs result when State money is appropriated and subsequently loaned or advanced to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the extra day in February, the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay … Rate field on Job Data for affected records which do not have an existing row on the Job Data page with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Comptroller DiNapoli Releases Municipal Audits
… an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… three bank account balances totaling $1.1 million on May 31, 2023 in the accounting records or comply with state law, … may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… the New York State VendRep System to obtain information about the status of contracts. Contract information is also … Open Book New York provides the public with access to data about contracts State agencies and State authorities have … status data is updated nightly. For additional information about the VendRep System, including instructions for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… reconciliations auditors performed. Westchester County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and then …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… Non-Leap Year calculation has been systematically updated by OSC, if a transaction is submitted with an effective date … Non-Leap Year Calculation has been systematically updated by OSC, if a transaction is submitted retroactively starting … Entry Agencies must submit Time Entry transactions split by Pay Period effective dates. Earnings Code RGS and all …
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-calXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… treatment plants Dams Petroleum bulk storage tanks X-ray machines Certain laboratory equipment This is not an … occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Wawayanda – Financial Operations (2024M-160)
… continuously adopted budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, … Town is using accounting codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were planned or enacted …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1837.3
… available to eligible employees from 04/01/2020 through 12/31/2020. In addition, per the New York State Department of … under the FEPSLA and EFMLA are scheduled to expire on 12/31/2020. Eligibility Criteria All employees are eligible for … credited with 100 work days between April 1 st and March 31 st in order to be eligible to receive a performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveCity of Newburgh – Budget Review (B6-14-25)
… budget. The City’s proposed budget complies with the tax levy limit. Key Recommendations Include an appropriation …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Comptroller DiNapoli Releases School District Audits
… Dansville Central School District – Information Technology and Non-Instructional Employee Leave Benefits (Livingston … does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … property loss and liability, and insurance reserves with balances totaling $3.5 million are overfunded and may be …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsMiddle Island Fire District – Budgeting Practices (2013M-93)
The purpose of our audit was to examine the Districts budgeting practices for the period January 1 2011 to November 30 2012
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93