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Life 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 98-8
… a qualified and approved preferred source, in accordance with the notification procedures of section 162[4][b] of the … the required security" after public advertising requesting submission of sealed bids. State Finance Law, §162 contains … be made through these preferred sources, in accordance with the priorities set forth in section 162 (State Finance …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 98-24
… Section 30 of the VFBL sets forth a statutory scheme with respect to which entity is responsible for the payment …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 2000-15
… State fire districts to enter into interlocal agreements with any local governmental unit, subdivision or special … that the fire district may enter into an agreement with the local governmental entity, subdivision or special district, if any, with which an out-of-state firefighter is affiliated, for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Audits
… State and local governments to ensure taxpayer money is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… where a request for proposal includes a provision for a best and final offer or when agencies are seeking contracts … all of the time and so, for this reason, it is a best practice to specify the operational periods when their … provider, but the agency has determined that it is in the best interest of the state to procure maintenance services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsIX.1 Accounting for Federal Grants – IX. Federal Grants
… of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and procedures that follow: Provide guidance and establish … purpose of this chapter is to explain terminology policies and procedures used in connection with federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewVI.5 Project Budgets – VI. Budgets
… Costing Business Unit (PCBU) –Agency Specific PCBU – New with PCIP General Ledger Business Unit (GLBU) Department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims be conducted before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay vendors, lose …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… contract value exceeds $50,000. OSC’s review is conducted with an eye toward ensuring that: Competition is adequate and … are responsible and eligible for government contracting. With strong oversight, potential problems with a procurement are identified and addressed before …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOvertime Compensation – Enhanced Reporting
… must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety … be reported under the appropriate earnings code : Standby pay; Inconvenience pay; Location pay; and Straight pay for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… payment, the Business Unit shall submit a paper form claim AC 3253-S – Claim for Payment along with a Business Unit … for critical payments, Business Units should adhere to the AC 3253-S - Claim for Payment instructions on OSC’s Internet …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… No. 08-04 (Advisory Opinion) issued by the New York State Commission on Public Integrity (the “Commission,” now succeeded by the New York State Joint Commission on Public Ethics). The Advisory Opinion addresses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… for use (i.e., freight and transportation charges, site preparation expenditures, professional fees, and legal … included, such as legal and title fees, damage payments, site preparation costs (clearing, filling, and leveling), and … and other costs in connection with making a proper site for the assets Installation charges Costs for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of … should recognize a liability based on GASBS 83. Assets with possible asset retirement obligations include: Sewage … AROs must be legally enforceable. Activities associated with the retirement of a tangible capital asset can become …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… "The Trump Administration’s decision today to formally begin … United States from the Paris Agreement on climate change is a shameful move. "I was in Paris to support the … prepare for a low-carbon future. "We know climate change is real. Current warming trends are caused by human actions. …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementBrownfield Cleanup Program
… stated staff conduct site visits, meet periodically with project managers to discuss progress and guidance on next … available data provided by the Department of Taxation and Finance, between calendar years 2019 and 2022, New York saw a … significant threat to health and the environment. Another project, a former dry-cleaning business in Westchester …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programEnglish Language Learners Programs
… Objective To determine whether the State Education Department is … overseeing whether school districts are providing services to English Language Learners as required. The audit covered … To determine whether the State Education Department is …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Agencies Bulletin No. 2136
… to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in error. To … earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsState Agencies Bulletin No. 2137
… updates for lapsing. Affected Employees: All agencies with appropriations due to lapse on June 30, 2023, are … all current position pools that are affected by lapsing. A link will be posted on the PayServ Bulletin Board as well as … position pools that appear on the spreadsheet are updated with valid chartfield strings. If an agency does not believe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-events