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About the Record of Activities – Reporting Elected and Appointed Officials
… to complete an ROA? One of our appointed officials does not have a term of office. Can I leave the current term … report four days of credit each month for this individual. Does she need to prepare and submit an ROA to me since she’s … for an elected official’s ROA? Our tax collector works more hours from January through April than she does for …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesTown of Dayton – Audit Follow-Up (2019M-189-F)
… of financial records and reports. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOpinion 94-13
Whether a city may require disabled firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that they are not engaged in any prohibited employment activities or file copies of their most recent income tax returns
https://www.osc.ny.gov/legal-opinions/opinion-94-13Oversight of Child Protective Services
… the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. … the retention period for the call recording and updating closure codes. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 835
… by CSEA who move to a graded position in any bargaining unit effective on or after April 1, 2003 Background Pursuant … Civil Service Law, Section 131.5 and the N/S to Grade side letter to the 2007-2011 CSEA agreement, OSC is issuing … date (regardless of the graded position’s bargaining unit) to an hourly rate by dividing by 2088. Compare the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 621
… to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This bulletin supersedes Payroll Bulletin … Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State … Background Involuntary payroll deductions for unemployment insurance owed to the State were implemented in 1989, under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedNiagara Charter School – Student Enrollment and Billing (2013M-294)
… found that the School may be owed approximately $13,500 from one of the school districts. However, due to the … and cease the practice of offsetting incoming and departing student FTEs. Follow SED guidelines for computing …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294County of Cortland – Departmental Operations (2013M-157)
… on the number of additional officers hired in the jail and road patrol. The County is not imposing certain …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… the Town would have reported a positive fund balance of $451 in the sewer district fund. The payroll clerk’s duties …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186X.4.D Location – X. Guide to Vendor/Customer Management
… section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationOverview – Membership and Enrollment
… System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … the best-managed and best-funded public retirement systems in the nation. NYSLRS administers two distinct systems: The … lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewState Agencies Bulletin No. 1906
… Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) are affected. … Position Info page using the following path: Main Menu > Organizational Development > Position Management > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… the Company’s Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure … custody of financial assets, disbursing, depositing, and accounting for the Company’s financial operations, preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fState Agencies Bulletin No. 1965
… purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA ASU Work-Related Clothing … Relations (GOER) memorandum dated 10/13/2021 provides for a Work-Related Clothing Allowance. Effective Dates The … and who returns on or before 03/31/2022 is eligible for the payment upon the return from leave. Note: Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 1870
… purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA ASU Work-Related Clothing … Relations (GOER) memorandum dated 10/14/2020 provide for a Work-Related Clothing Allowance. Effective Dates The … and who returns on or before 03/31/2021 is eligible for the payment upon the return from leave. * Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuCity of Newburgh – Budget Review (B21-6-13)
… potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer usage … or a shortfall in revenue. Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13XII.6.I Paying a Non-State Employee – XII. Expenditures
… be used “as is” or as a template to create a determination form specific to the Business Unit’s needs. … will process these payments through the Employee Expense Reimbursement Module in the Statewide Financial System (SFS), … some circumstances, non-employees may be entitled to the reimbursement of travel expenses if allowed by the terms and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDivision of Housing and Community Renewal Bulletin No. DH-75
… processing of the October 2015 Rent Regulation Services Unit (RRSU) LLS payment and provide instructions for payments … Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal … processing of the October 2015 Rent Regulation Services Unit RRSU LLS payment and p …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-75-october-2015-district-council-37-dc-37-rent-regulationOpinion 97-17
… OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-17