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State Agencies Bulletin No. 682
… with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory … with information and procedures regarding the calculation of affected employees salaries and the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a): A publication which was designated as an … Whether theamendments to General Construction Law 60a and Public Officers Law 70a made by chapter 725 of …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… Purpose The purpose of this bulletin is to provide agencies with … to return the form to a payroll officer for any agency where they are employed. The payroll officer will then make … record to paper check for any affected employee who does not have an election recorded in the Combine Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsBrownfield Cleanup Program
… Program, 1 owners of contaminated properties in the State were held liable for cleanup costs, regardless of when … sites is not a requirement of the program, DEC officials state that remediation of sites makes them more attractive to … with project managers to discuss progress and guidance on next steps, and identify roadblocks to remediation and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Chart of Accounts
… Posting Frequency Description of Report NHRP707 Weekly - Thursday Payroll Employee Expenditure Charge Register. … and new fiscal years depending on how the dates fall on a calendar. During this time, PayServ updates are required to … and new fiscal years depending on how the dates fall on a calendar. During this time, PayServ updates are required to …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility … inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of participation evidencing a proportionate interest in future payments under a tax-exempt "lease" agreement …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget … reports to the state Justice Court Fund. Seymour Public Library District – Over-The-Counter Cash Receipts (Cayuga …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 5
… must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Tonawanda – Recreation Fees (2017M-133)
… Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile deposited fees using source documents such as …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial affairs for the period January 1, … Town of Waterloo Board Oversight 2017M110 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… July 1, 2015 through January 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, … Key Findings The faculty auditor did not review the central treasurer’s bank reconciliations on a monthly basis. … student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates … and CBAs. Develop a procedure to ensure that employees do not approve their own absences. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236