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Opinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to … a town police department, appoint a chief of police and such officers and patrolmen as may be needed and fix their compensation. …
https://www.osc.ny.gov/legal-opinions/opinion-89-55State Agencies Bulletin No. 2186
… a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, 2012. ( Please see … rates are based on an employee’s annual wage, as required by legislation. Once a Tier 6 member has reached three (3) … pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates: Wages Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … the AFC Program, which includes verifying that the amounts on Legal Aid’s reconciliation reports were correct and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyXII.6.O Paying Retainage – XII. Expenditures
… the process. Please refer to the Statewide Financial System Program’s training curriculums for full instructions. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageVI.2.B Policies/Laws – VI. Budgets
… budgeted as available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial transaction. Only … appropriation by law; the maximum life of an appropriation is two years and every such law making a new appropriation or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The district … did not develop a process to routinely evaluate the overall efficiency and cost-effectiveness of the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1896
… calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be … appropriation charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … be periodically tested. The plan should also address how employees will communicate, where they will go and how they …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesImplementation of the Security Guard Act
… the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to … of the General Business Law – referred to as the Security Guard Act (Act) – requires that individuals must have a valid …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Police Bulletin No. SP-204
… report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payPublic Safety Overtime
… overtime policy and/or collective bargaining agreement and payroll documents associated with the special duty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and district officials did not adequately monitor the shop’s financial condition or safeguard district assets, resulting … unusual usage. Town of Saratoga – Budgeting and Fund Balance Management (Saratoga County) The board did not adopt …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsXII.10.D Monitoring Moving Services – XII. Expenditures
… Section Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and … occurrence. No charges are allowed for traffic delays that do not directly block access to the building. Taking the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 1753
… Purpose To inform agencies of OSC’s automatic processing of the new Pre-Shift Briefing calculation and the retroactive payment of Pre-Shift Briefing as a part … following: Code Narrative 406 Strike/Disciplinary Fine 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingCUNY Bulletin No. CU-513
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… to detect errors in preparation. … Pine Plains Central School District Internal Controls Over Select Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51City of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Human Resource Practices
… to select human resource functions. This audit covered the period from January 1, 2015 through June 24, 2019. About … with. Where ALRs are not appropriately supported, there is a risk they’re not being used for the intended and … that department supervisors are accepting, and Upstate is paying for, inferior work products. We reviewed 38 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practices