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State Agencies Bulletin No. 1708
… not processed automatically Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesUnified Court System Bulletin No. UCS-132
… Court System Effective Date(s) Payment will be processed in a separate check dated February 20, 2008 (Administration). … November 1, 2007) provides judges with up to $5,000 in payments for services and goods to support them in the performance of their judicial responsibilities. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceOpinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of … reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 91-16
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on … because of the specific reference to the CPLR in RPTL, §1014, it is not entirely clear whether Public Officers Law, §70-a or CPLR §8007 applies in the case of notices published pursuant to section 1014. We …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Oversight and Enforcement of the Rechargeable Battery Law
… 2020 through September 2021. About the Program Every year in the United States, millions of single-use and rechargeable … batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in the use of small portable electronics, power tools, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. Background : In any fiscal year in which February 29th falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Corporations, Public Authorities or various localities) in accordance with appropriations enacted by the State … a designated ALR budgetary program value which is included in the KK_REV budget definition and used by OSC Bureau of … spending and revenue budgets. With all of these factors in place the spending and revenue can be tracked via the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2213
… a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Opinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal … from normal operation of a tangible capital asset (in the case of contamination-related AROs) Placing a tangible …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements reviewed) were made …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… This section provides guidance to State agencies in determining whether a contract-related transaction must be … procedures for submission of contract-related transactions in the Statewide Financial System (SFS) and obtaining OSC’s … As a rule, the contract processing information provided in this section is applicable regardless of the specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … necessary. The Board appropriated portions of fund balance in 2019 through 2023. However, the Town realized operating …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Bus Wait Assessment and Other Performance Indicators
… public can access these statistics on the MTA’s website in the monthly Committee meeting books and on the … Transit and MTA Bus for multiple purposes and is a factor in calculating WA. Since February 2017, WA is reported … average distance traveled by a bus before an interruption in service occurs. MTA Bus also monitors on-time performance: …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsComptroller DiNapoli Releases School Audits
… Board of Cooperative Education Services . “In an era of limited resources and increased accountability, … 4 percent statutory limit on unrestricted fund balance. In addition, the district did not have proper documentation … fund balance deficits for four consecutive fiscal years, in part, due to shortfalls in budgeted tuition revenue. To …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2245
… subject to the Salary Withholding Program as referenced in the Background section), or transfer date (from a … subject to the Salary Withholding Program as referenced in the Background section) is on or after 07/01/2024 are not subject to the Salary Withholding Program. Employees in positions assigned to a bargaining unit not previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employees