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Opinion 90-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A … Whether the town clerk is required by law to record the names of all …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2007-4
… over the course of several fiscal years to fund annual appropriations to pay consideration under ambulance services … be used over the course of several fiscal years to finance appropriations for the consideration due under annual … requires moneys in the general fund to be used to finance appropriations for the current fiscal year (Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether absent a special act of the State Legislature the fire district may return monies in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-22
… Town of Gardiner , 157 AD2d 252, 557 NYS2d 488). In our view, however, these considerations are not implicated in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may be temporarily increased to reflect additional work involved in conducting a town-wide revaluation. You indicate … Whether the compensation of an appointive town assessor may be temporarily increased …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Local Government Interactive Data
… This interactive data visualization allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … by the governing board. Having the board audit claims is a potentially strong internal control because it segregates …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleXI.11 Overview – XI. Procurement and Contract Management
… and specific contract transactions not covered in other sections of this chapter. Guide to Financial … and specific contract transactions not covered in other sections of this chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… when there is NO ‘Due to State’ balance on an expense report. Women and Infant Children (WIC) Rebates due to the … able to be traced back to an original voucher. When this situation occurs, Supplier ID/Vendor ID: 0RAR000000 must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewReporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record of work activities. (1) Except as otherwise provided in this …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsState Agencies Bulletin No. 2145
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected … affected. Background: Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-datesState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestCUNY Bulletin No. CU-778
… Earnings Code HSD : Earnings Begin Date: Pay Basis Code ANN – 12/15/2023 Pay Basis Code HRY – 12/31/2023 or, if the … eligibility criteria. Earnings End Date: Pay Basis Code ANN – 12/15/2023 Pay Basis Code HRY – 12/31/2023 or, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-778-2023-city-university-new-york-cuny-nurses-health-specialtyState Agencies Bulletin No. 2288
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 SSU Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2024 SSU Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesCUNY Bulletin No. CU-806
… Earnings Code HSD : Earnings Begin Date: Pay Basis Code ANN – 12/15/2024 Pay Basis Code HRY – 12/31/2024 or, if the … eligibility criteria. Earnings End Date: Pay Basis Code ANN – 12/15/2024 Pay Basis Code HRY – 12/31/2024 or, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-806-2024-city-university-new-york-cuny-nurses-health-specialtySelected Financial Management and Administrative Practices
… Administrators are responsible for administering the estates of individuals who die intestate (without a will) and … 31, 2013, the NCPA reported a caseload of 168 open estates with an estimated gross value in excess of $44 … assets as required by statute. Thus, the values of many estates were significantly underreported. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesAccounts Receivable Collections
To determine whether the Office of the Attorney General effectively collects delinquent accounts receivable that are referred by state agencies
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsCompliance With Payment Card Industry Standards
… Purpose To determine whether selected State University of New York (SUNY) schools are in compliance … period August 25, 2015 to March 22, 2016. Background The State University of New York (SUNY) is the largest … To determine whether selected State University of New York schools are in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Patient Groups claims because of deficiencies in the claims processing and payment system. The audit covered the period December 1, 2008 through March 31, 2013. … Patient Groups APG claims because of deficiencies in the claims processing and payment system …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claims