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Opinion 2002-1
… than 40 years. 2 Although Article 11-A provides for the payment of certain death benefits (see General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1State Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… being made. "We're charged with safeguarding the public's money. We use technology to track a vast amount- of financial … more fraud and other problematic transactions before the money goes out the door. "This law came about as the result … government and avert unnecessary payments of taxpayer money. Fraud diminishes the effectiveness of government …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business … of fuel at a cents-per-gallon rate at different points in the distribution chain, depending on the product involved. … the PBT rate is 17.3 cents per gallon, up from 16.6 cents in 2021. Transactions exempt from PBT include sales to …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followIX.9.A Transfer Authorizations – IX. Federal Grants
… one fund to another with specific statutory authorization for such transfer. These transfer authorizations may be … federal grant funds to reimburse other state funds for costs associated with the administration of federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsOpinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Compensation (applicability of General Municipal Law, §207-m to salary of temporary or …
https://www.osc.ny.gov/legal-opinions/opinion-95-11VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… Guide to replenish the advance for un-reimbursed payments. Online Business Units should use the attachment feature in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesTown of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … Maintain receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265State Comptroller DiNapoli Releases Municipal & School Audits
… or timely. The board also did not receive accurate monthly cash balances for the audit period and did not … $356,000 were not competitively procured, as required by state law and the village’s procurement policy. In … Tax Exemptions Administration (Schoharie County) The assessor did not properly administer forest land, religious …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-315
… Purpose: The purpose of this bulletin is to describe new Time Entry Earnings codes used for the Annual Leave and/or Compensatory Time Exchange Program … described in the Background section provided the exchange does not result in the employee’s combined annual leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programRetiree Annual Statement
… calendar year, including the total amount you received and a breakdown of credits, deductions and taxes. It also … to recover for an overpayment of your pension benefit. Alternate Payee Deductions The amount deducted to pay to your … compensation, tax liens, alimony or child support) you’ve authorized to have deducted from your pension benefit. Tax …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementX.6 Overview – X. Guide to Vendor/Customer Management
… vendors. 032. . . . . . . To be used by OSC’s Bureau of Unclaimed Funds when processing transactions to individuals who receive unclaimed funds. These Vendor IDs may not be used by any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewOpinion 95-23
… based on review of documentation) TOWN BOARD -- Powers and Duties (permitting statement supporting voucher to be … on review of documentation) TOWN COMPTROLLER -- Powers and Duties (permitting statement supporting voucher to be … relating to the claim. This is in response to your inquiry concerning the form of vouchers presented to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23CUNY Bulletin No. CU-538
… Time Entry under code RBP Ratification Bonus. This payment is Pensionable. The revised rate chart and additional … bargaining increases. This Ratification Bonus Payment is pensionable. New Time Entry Code New Time Entry Code OSC … All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-538-cuny-retroactive-rate-increases-and-lump-sum-payment-cementCUNY Bulletin No. CU-537
… Affected Employees CUNY employees in the titles of Auto Mechanic and Machinist Background The rate increases are … for retroactive raises for employees in the titles of Auto Mechanic (no employees), Auto Mechanic (CUNY) (five … 30, 2015. Effective Date(s) Increases may be submitted in Pay Period 4C (Institution), paychecks dated May 26, 2016. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-537-cuny-retroactive-rate-increases-and-lump-sum-payment-autoUnified Court System Bulletin No. UCS-350
… of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer Series … Association SY New York State Court Clerks Association S9 Civil Service Employees Association 87 Management/Confidential 86 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … of issuance," but the hard copy check cannot be located. This check was issued due to a payroll problem, but was … Two checks have no information other than check number in the electronic check register. WCB personnel stated they …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 2179
… blank when entering the initial adjustment record or a new adjustment record. When adjusting the Earnings amount or … to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… refund forgery claims. Budget Reference Current Fiscal Year Payment Amount Enter the amount of the original forged … notification from OSC. Budget Reference Current Fiscal Year Payment Amount Enter the amount of the original check. … the Comptroller’s Refund Account that remain uncashed one year from the date of issuance shall be paid into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOpinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All … full value of taxable real property. Thus, from a taxpayer's perspective, the only consequence is whether he or she is … raised in the first instance by inclusion in the county's annual budget (see County Law, §§350-360) and, to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 1241
… April 2013 Retention Payment. Affected Employees Employees in the following bargaining units who meet the eligibility … payment of $775 will be paid to all eligible employees in April 2013. Chapter 491 of the Laws of 2011 implemented … Payment. Ratification Date Criteria Employees must be in one of the following bargaining units on the respective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-payment