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State Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for … Employees must have been on the payroll at the end of the pay period in which November 1st, 2009 fell. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsOpinion 91-16
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on … because of the specific reference to the CPLR in RPTL, §1014, it is not entirely clear whether Public Officers Law, §70-a or CPLR §8007 applies in the case of notices published pursuant to section 1014. We …
https://www.osc.ny.gov/legal-opinions/opinion-91-16State Agencies Bulletin No. 2118
… for Institution agencies. Effective Dates: Administration Pay Period 1C, pay checks dated 04/12/2023 and Pay Period 1L, paychecks … for all Time Entry Earnings Codes paid using Unit/Override Rates that are based on the annual factors, such as IIC and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Opinion 88-70
… of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Mexico – Financial … the board did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund … in the general fund with balances ranging between $839,530 and $1.1 million, or between 109% and 124% of the ensuing …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight and Enforcement of the Rechargeable Battery Law
… has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper … has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper …
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 … ALR may be assigned one of three “Loan Statuses” depending on the appropriation language and the recipient. OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 2213
… of the Non-Leap Year Factor Change for Fiscal Year 2024-2025. Affected Employees: All employees with a Comp Rate Code … of the NonLeap Year Factor Change for Fiscal Year 20242025 …
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
… The board also did not maintain fund balance at reasonable levels because it continually used fund balance to finance … number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … and services in a prudent and economical manner and in the best interests of taxpayers. Furthermore, certain district … court must develop sound procedures and processes which, when implemented properly and consistently, provide a system …
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
… for approval. Additionally, agencies must use only Business Units / Department IDs that have been specifically … transactions. For a list of contract and purchase order Business Units / Department IDs, refer to the Statewide Financial System Contract Business Unit / Department ID list . If an agency identifies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) District … key pieces of information required by the board’s reserve policy and best practices. Hammondsport Central School …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY … of the NonLeap Year Factor Change for Fiscal Year 20242025 for SUNY CAL and CYF Employees …
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. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax related … guidance on changes to the following areas for 2019: Withholding Rates and Tax Brackets Additional Withholding Adjustment for Nonresident Aliens Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Policy References: Governmental Accounting Standards Board Statement No. 83 (GASBS 83) – Certain Asset Retirement …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Wawayanda – Financial Operations (2024M-160)
The Board and Town officials did not properly manage financial operations and the Board did not provide adequate oversight
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 1837.3
… with payroll processing instructions related to the COVID-19 health crisis and to introduce new Action Reason Codes to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes to apply the …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … which provided the City with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The …
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
… example, the board began sharing the superintendent and business administrator positions with the Roscoe Central …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsMiddle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93