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Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-7
Whether a town may impose a onetime entry fee equivalent to the assessments that would have been imposed on the properties for the five previous years
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Agencies Bulletin No. 652
… beginning of the contract, as long as there was a previous row on the Additional Pay page with the earn end date of last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/652-automatic-restoration-contract-pay-and-location-pay-certain-21pState Agencies Bulletin No. 609
… To notify agencies of IRS reporting requirements for deceased employee payments and the new Next of Kin Affidavit … transactions. Affected Individuals Beneficiaries of deceased State employees Background IRS requires salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/609-new-next-kin-affidavit-form-oscs-bureau-state-payroll-servicesDisposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale … New York State Policy requires all State entities to establish formal procedures to address the risk that …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate … determine whether they were audited and approved prior to payment and found that 1,393 claims (78 percent), totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine … York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all … through the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense reimbursement … Preparation All expenses must have a corresponding expense type associated with them. Refer to Section 9 – Allowed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewState Agencies Bulletin No. 174
… Purpose To explain agency procedures for updating Employee Type on … Date Immediately Background Users with update access to the Position Management panels may now change the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesCUNY Bulletin No. CU-742
… Purpose The purpose of this bulletin is to provide the City University of New York instructions for … of the City University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program … Agency Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-outUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… available funds at the close of business each day from its account in the federal Unemployment Trust Fund to the Federal Unemployment Account (FUA) for repayment of its loan. 8 U.S. Department … Commission, Texas Pays Off Loan from Federal Unemployment Account , November 9, 2021, at …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… and maintained by an agency for revenue collections, cash advances, or other authorized agency sole custody … approval, the Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) will arrange for payment of … not limited to: agency revenue collection accounts, cash advance accounts, custodial accounts (e.g. inmate funds, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewValhalla Union Free School District – Network User Accounts (2022M-26)
… [read complete report - pdf] Audit Objective Determine whether Valhalla … from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Other Bulletin No. 74
… code must be evaluated and if an update is required, the new increment code must continue to reflect payment … position must be included on the General Comments page. All other employees (including employees on a Leave With Pay, … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2024 LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civil