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Opinion 89-44
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Town of Rosendale – Justice Court (2014M-232)
… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the … year, even though our Office sent out several notices to remind the Supervisor of the filing deadlines and offers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23State Agencies Bulletin No. 1575
… codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … but are not limited to, bonuses, overtime pay, payments for accumulated sick leave, severance pay, awards, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Supplemental wages include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesTown of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. Periodically … of our audit was to examine the Courts records and reports for the period January 1 2009 through August 5 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mContributing Toward Your Retirement – Regional State Park Police Plan
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … contribute. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementTown of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Brushton-Moira Central School District – Tuition Billing (2023M-158)
… Key Findings District officials did not properly bill tuition for nonresident foster care students enrolled at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158CUNY Bulletin No. CU-475
… Purpose To inform agencies of OSC’s automatic processing of the … TC who meet the eligibility criteria Background Pursuant to Chapter 287 of the Laws of 2008, Section 6220 of the … If the employee is due an increment, the agency must submit a Pay Change on the Job Action Request page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-incrementsSUNY Bulletin No. SU-372
… is to provide agency instructions for processing the 2025 SUNY M/C three percent (3.00%) Salary Increase. Affected … is eligible. Any additional adjustment that is required due to the increased biweekly stipend amount that will not be … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyDivision of Housing and Community Renewal Bulletin No. DH-27
… Purpose To inform agencies of OSC’s automatic processing of the Merit Step payments and to provide instructions for … An employee’s Geographic Differential is not reduced by the amount of the Merit Step payment. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedCUNY Bulletin No. CU-234
… Purpose To explain the automatic processing of Ratification Bonus Payments and to provide instructions to agencies for processing or correcting payments. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… is a required PeopleSoft configuration item that drives security, ledger set-up, and processing. SFS implemented … BU level may indicate the need for a separate GL BU. Data security for New York State Classified Data – Situations that … the General Ledger Business Unit (GL BU) Change Request Form. For additional instruction on this topic, visit the job …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… to audit. The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Lansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Lansing Fire District is … These unrealistic budgets caused total fund balance to increase significantly. At the end of 2012, total fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80State Agencies Bulletin No. 1831
… Fiscal Year 2020-2021. Affected Employees All employees in Pay Basis Code ANN, CYF, and CAL (except employees in SUNY Grade 980) are affected. Background Effective Pay … (Administration) using the Action/Reason code of PAY/FAC , in addition to the original row. Additional Pay Any Rows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021State Agencies Bulletin No. 748
… Affected Employees Merit Step payment eligible employees in Bargaining Unit 05 Effective Date(s) Merit Step payments … process the Merit Step payment. OSC will insert a row in the employee’s Job Data record using the Action/Reason … and 10/4/07 (Administration) for employees who are Active, on Paid Leave (except Sick Leave) or on Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesXV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersAccidental Disability – En-Con Police Officers Plan
… Eligibility This benefit is only available to you if you last joined the Police and Fire Retirement … 1997. Regardless of the amount of service credit you may have, if you become permanently incapacitated, either … disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disability