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Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … budgets that allocate State retirement contributions and medical insurance costs between the highway town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Alexander Central School District – Financial Management (2020M-64)
… Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Hilton - Financial Management (2020M-31)
… budgets and effectively managed fund balance and reserves. Key Findings The Board could improve its budgeting and … the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mState Agencies Bulletin No. 1575
… Wages, the earnings codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … pay, awards, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Supplemental … Wages the earnings codes classified as Supplemental Wages and the methods for withholding income taxes from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesCUNY Bulletin No. CU-425
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … To explain OSCs automatic processing and to provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-425-july-2011-increments-city-university-new-york-cunyCUNY Bulletin No. CU-448
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … To explain OSCs automatic processing and to provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-448-july-2012-increments-city-university-new-york-cunyCUNY Bulletin No. CU-557
To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-557-cuny-retroactive-rate-increases-stationary-engineer-seniorCUNY Bulletin No. CU-536
To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earning
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-536-cuny-retroactive-salary-rate-increases-steamfitter-andUnified Court System Bulletin No. UCS-138
… eligible for SOS earnings, then the agency must submit a DTA/COR transaction to request that the SOS earnings be … Earnings Time Entry earn codes that are calculated based on an employee’s additional salary factors such as overtime ( … register and the employee’s paycheck stub or direct deposit advice. Questions Questions about processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialSelected Safety and Security Equipment at Train Stations
… As of June 8, 2017, SIR had 199 Closed Circuit Television (CCTV) cameras, 42 stand-alone cameras, and 43 Customer … and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and digital video recorders (DVRs). The CCTV system is not publicly broadcasted, but is monitored, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Agencies Bulletin No. 2291
… 03/31/2025 is eligible for the payment upon the return from leave. Agency Actions: To pay the 2024 OSU Work-Related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilState Police Bulletin No. SP-245
… be processed in a separate check (there is not a Direct Deposit option for this payment) in the Administration Pay … paid will appear on the employee’s paycheck stub or direct deposit advice (if applicable). This payment will be made in … ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeOversight of Persons Convicted of Driving While Intoxicated
… To determine whether the Queens County District Attorneys Office provided proper oversight of persons …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Agencies Bulletin No. 2389
… is to provide agency instructions for processing the 2025 CSEA OSU Work-Related Clothing Allowance. Affected Employees: All employees in the … Office of Employee Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. … is to provide agency instructions for processing the 2025 CSEA OSU WorkRelated Clothing Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilOpinion 91-3
… that bear on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of … may require all town vehicles, including those used by a superintendent of highways, to display a decal identifying … not interfere with, diminish or impair the superintendent's statutory powers and duties (see, e.g., 1982 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-91-3CUNY Bulletin No. CU-837
… mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment Report to … be submitted to SSA after the close of the 2024 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationOpinion 90-18
… -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no … solely on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-18