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Opinion 2002-15
… opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND … 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… costs. Hybrid Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger … Funds, Special Revenue (General and Federal) and Debt Service Funds. When one agency incurs an expense for another … an expenditure in an operating fund and a revenue in an internal service fund Record a reduction of receipts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesXII.8.E Payment Assignments – XII. Expenditures
… original contract holder. Payment assignments are commonly due to financing arrangements or to fulfill liabilities to … 25), every assignment of moneys, or any part thereof, due or to become due under a public improvement contract shall affirmatively …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsXIII.8 Overview – XIII. Employee Expense Reimbursement
… expenses according to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for … expenses according to collective bargaining agreements the Division of the Budget Guidance and other sources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewCUNY Bulletin No. CU-760
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining … DC37, Local 1087 dated February 7, 2023, membership dues for employees in Bargaining Units TO (Deduction Code 471) … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 1087 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-760-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-786
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining … DC37, Local 1087 dated April 22, 2024, membership dues for employees in Bargaining Unit TO (Deduction Code 471) will … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 1087 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-786-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-816
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining … DC37, Local 1087 dated February 6, 2025, membership dues for employees in Bargaining Unit TO (Deduction Code 471) will … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 1087 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-816-district-council-37-dc37-local-1087-dues-increaseReal Property Dispositions
… are no longer consistently followed. In some cases, the AI does not reflect the Port Authority’s current policies for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsExamination of Penalties and Interest Payments
… Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation … in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported late payments, and the Law requires insurance carriers to pay interest on late payment amounts. Key Findings NYSIF processes the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueLow-Income Housing Trust Fund Program (Follow-Up)
… Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund … Program (Program) funds were being awarded and disbursed in an efficient manner to help meet the State’s critical … 11, 2013. Established as a public benefit corporation in 1985 under Section 45-a of the Private Housing Finance …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followUnified Court System Bulletin No. UCS-355
… State of New York, provides for a maintenance allowance to all eligible members in June and December. Chapter 531 of … a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. Two … follow the Agency Actions identified in Payroll Bulletin No. 1786, Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeRiverhead Central School District – Financial Operations (2025M-64)
… the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… School District (District) officials adequately secured access to the network and properly managed user permissions … Key Findings District officials did not adequately secure access to the network or properly manage user permissions to … ago. Limit student information and financial application access rights and permissions based on a user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userState Police Bulletin No. SP-133
… automatically process the following: Ending Command Pay (COM) - OSC will insert an End Date of 3/30/11 on all active COM rows on Additional Pay for all Senior Investigators. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialJericho Fire District – Professional Services (2012M-236)
… of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire … of professional services for the period January 1 2011 to July 31 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct … The purpose of our audit was to determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … Ensure that formal written policies and procedures are in place for financial recording and reporting. Perform, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m