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Opinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Agencies Bulletin No. 1735.1
… , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.2
… , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1455
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2016 and … at https://www.irs.gov/pub/irs-pdf/p15.pdf The withholding of federal income tax on the wages of nonresident alien employees is subject to an additional … To inform agencies of the updated IRS tax withholding requirements for 2016 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Medicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… Purpose To determine whether the Department of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period … manufacturers. On a quarterly basis, the Department of Health (Department) submits rebate invoices to the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansState Agencies Bulletin No. 860
… Compensatory Time II program. Affected Employees Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: Administrative … 2007-11 collective bargaining agreements between the State and CSEA, PEF and RRSU, an Over 40 Compensatory Time II pilot …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… of Ukraine has sent shockwaves through the financial world with repercussions that are ongoing. With inflation and supply chain issues continuing to impact … by investment results over a multi-year period along with numerous other actuarial assumptions, including wage …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… in the possession, custody or control of any officer, agent, or agency of the state and no monies in or belonging …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … However, they have not allocated sufficient resources for future highway equipment needs. The capital plan should … treasurer’s duties. They require the treasurer to receive all department moneys, pay all bills and report the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2208
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide … Pay (Earnings Code LMH). Effective Dates: The increases to Location Pay and Location Mid-Hudson Pay will be paid …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Agencies Bulletin No. 2215
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide … Pay (Earnings Code LMH). Effective Dates: The increases to Location Pay and Location Mid-Hudson Pay will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2114
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 Increases to Location Pay and Location Mid-Hudson Pay and provide … Pay Mid-Hudson (LMH). Effective Dates The increases to Location Pay Downstate Adjustment and Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesVI.2.C Budget Journal Transactions – VI. Budgets
… within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Agencies Bulletin No. 828
… payment in Pay Period 7. The agency must use the following procedure when reporting the 2007 Longevity Payment of … calculations for hourly employees. Agencies must use the procedure as stated in the section below to report any … in Pay Period 8. The agency must use the following procedure when reporting the 2008 Longevity Payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalDiNapoli Releases Analysis of Revised Executive Budget
… that may not be fully clarified before the April 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion below the Division of Budget’s (DOB) initial Executive Budget projections. DOB …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetTitle I Grants to Local Educational Agencies – Federal Funding and New York
… allocated to the New York City Department of Education (DOE) and local charter schools through four statutory … education in each state. Within a school district (like DOE), Title I funds are targeted to those schools with the … most at risk of failing, to meet state academic standards. DOE must set aside portions of its awarded Title I funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesVillage of Remsen Audit Follow Up – 2020M-119-F
… report – pdf] | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in … responsible for managing the Village’s operations. Results of Review Based on our limited procedures, the Village has …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fState Agencies Bulletin No. 808
… procedures to process Longevity Payments and adjustments for overtime payments. Affected Employees Certain seasonal … by CSEA Background Chapter 10 of the Laws of 2008 provide for retroactive and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … control intended to limit access and reduce the risk of unauthorized access to the fuel pumps and improper fuel usage. The Town purchased 71,389 gallons of fuel totaling $201,709 and used 73,304 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements