Search
Town of Pleasant Valley – Financial Management (2024M-158)
… more taxes than necessary. From fiscal years 2019 through 2023, the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a result, revenues … estimates based on available current data and historical trends. Develop a plan to use excess fund balance to benefit …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 93-13
… road patrol) - Pre-emption (formation of special district for the provision of sheriff's road patrol services) COUNTY … LAW, §§10(5), 34(3)(b): There is no statutory authority for a county to charge-back the cost of sheriff's road patrol to particular municipalities within that county, or for a county to provide such road patrols on a part-county …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale … within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … requires dialysis or a kidney transplant to stay alive. For the six-year period ended December 31, 2015, Medicaid … determination. Recover Medicaid claims paid for any retroactive Medicare enrollments of ESRD recipients. Other …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 90-9
… village auditor, Village Law, §5-524(3) provides that "[i]n a village which has established the office of auditor, the … office of village auditor to certain claims only (18 Opns St Comp, 1962, p 411; see also 1969 Opns St Comp No. 69-265, … 6, 1990 Gerard Fishberg, Esq., Village Attorney Village of Garden City … Whether a village board of trustees which has …
https://www.osc.ny.gov/legal-opinions/opinion-90-9XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not … lease Payment of noncurrent taxes accrued on the land at date of purchase if payable by purchaser Buildings: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1988
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1889
… automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… Funding for Election Technology and Security (2020-S-18) Generally, the BOE has utilized available funding from … through rates set by SED. For the fiscal year ended June 30, 2016, auditors identified $49,605 in ineligible … Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1) Auditors performed certain …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… that would bill against the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the … Refunds and returns back to the Federal Government are not State expenditures and, therefore, must be recorded as a … Federal government should be directed to the OSC Bureau of State Accounting Operations, Federal Payment Management Team …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 2322
… agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, … Inconvenience Pay and to provide agencies instructions for submitting payments not processed automatically. Affected … processing of the automatic increases: NHRP703 - Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityOther Bulletin No. 55.1
… of OSC’s automatic processing of the April 2020 SCF CSEA Retroactive Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilRetroactive Payments – Legacy Reporting
… You must inform NYSLRS of any retroactive payments paid to members who already are receiving retirement benefits or … report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsState Agencies Bulletin No. 1473
… Purpose To inform agencies of OSC’s processing of the repayment of United University … Professions (UUP) Bargaining Unit 68 DRP reductions is less than zero (0) in one or more record number Background … of fiscal year 2015-2016. For Summer Seasonal employees (who do not work consecutive payroll periods), repayment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitSUNY Bulletin No. SU-219
… Purpose To provide agency instructions for processing the April 2015 SUNY M/C Discretionary Salary Increase. Affected Employees Employees designated … beginning with the appropriate effective date. Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-219-april-2015-state-university-new-york-suny-management-andSUNY Bulletin No. SU-223
… Purpose To provide agency instructions for processing the July 2015 SUNY M/C Discretionary Parity Salary Increase. Affected Employees Employees designated … beginning with the appropriate effective date. Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andCUNY Bulletin No. CU-708
… is to provide agency instructions for processing the CUNY retroactive pay rate increases for High Pressure Plant Tenders and to provide … Requests and Shift Differential adjustments and approve salary increases based on the approved salary chart. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantXII.5.I Prompt Payment Interest – XII. Expenditures
… requires the State to pay vendors promptly (within 30 days for most vendors, 15 days for qualified Small Business vendors). When the State fails … Eligibility. The calculation of Prompt Payment Interest. For additional information on Prompt Payment Interest, please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… the internal controls over the payment process as a basis for that certification. To the extent feasible, separation of … and expense reports to the Office of the State Comptroller for audit. To designate an individual other than the agency … Please see the Voucher Authorizers section below for additional information on this requirement. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process