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Unified Court System Bulletin No. UCS-142
… Earn Code NRA Income Code XPL IC 17 YPL IC 18 ZPL IC 19 Agency Actions Notify affected employees. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-142-prepaid-legal-service-benefit-unified-court-system-employeesState Comptroller DiNapoli Releases School Audits
… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and … School District – Financial Condition (Orange County) In fiscal years 2011-12 through 2015-16, the board … the school lunch fund for a minimum of $4,640 spent on program expenditures. For access to state and local …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an … Job Action and whose ORP or VDC Savings Plans panel is set to Elect are affected. Background: OSC has identified several … are receiving service credit and/or Employer contributions to which they are not entitled. Effective Dates: Beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireResponsibility for IT Internal Controls – Information Technology Governance
… and ethical leadership. Generally, governing boards do not design internal controls or develop the written … and student information) within those systems. Depending on how IT responsibilities are assigned, the governing … exercise oversight, it can be done at little or no cost. On the other hand, not asking the right questions may …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsWhat Not to Report – Legacy Reporting
… Law. The following payments should not be reported to us on the monthly report (nor should contributions be taken from … 3, 4, 5 and 6 and Tier 1 members with a date of membership on or after April 1, 1972 Cafeteria Plan Salary Reductions Some public employers have adopted cafeteria plans (e.g., specific fringe benefits: …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportUse of New York State Snowmobile Trail Development and Maintenance Funds
… whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York … to his own. We referred this matter to the Herkimer County District Attorney's Office for potential prosecution. Eight …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Amusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is … period, 42 Department staff made over 4,800 site visits to conduct inspections of rides across the State. In 2013 …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… its liability through installment payments. A DPA tends to have associated administrative costs and should therefore be … Law. See XI.2.A Thresholds for additional information on the threshold for revenue contracts. The DPA should … the appropriate Audit Type. For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsTown of Lloyd - Financial Condition (2019M-108)
… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in … corrective action. Appendix B includes our comments on issues that were raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Opinion 98-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … private ambulance company, for this Office to consider the effect of the prohibition, found in section 122-b(1)(e) of …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Town of Wethersfield – Capital Project (2025M-46)
… Board acknowledged the need for a capital project for a new Department building, including a road salt storage shed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46State Comptroller DiNapoli Releases Municipal Audits
… and monitoring policies or procedures. Livingston County Court and Trust (2022-C&T-4) Upon receiving notification of the impending review of court and trust funds, the treasurer and county clerk … funds received and disbursed during 2017, totaling $23,461. Auditors found the records maintained by the county …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess … The NY ABLE legislation was signed into law by Governor Andrew Cuomo in December 2015. The bill authorized the Office …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. County of Putnam – Recreation and … all collections at the golf course were properly accounted for and deposited. Officials did not maintain records … for a private organization. West Babylon Union Free School District – Claims Audit (Suffolk County) The claims auditor …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2361
… for use due to September lapsing events beginning on 9/15/2025 and 9/30/2025. Please reference the State Agencies … Exchanges OSC will continue to receive and process stop payment requests through PayServ. OSC will prepare … PayServ is updated immediately per the agency submission schedule timeline. Agencies must continue to submit Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of this adjustment in a future …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsOperational Advisory No. 25
… these standards on a quarterly basis. SFS will schedule and communicate the dates for these activities. Agencies are encouraged to review transactions not yet complete and clean up transactions to meet these dates. Please contact …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryReport Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular … report. You use the regular report to send us employee payroll information on a regular basis. The regular report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-types