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Opinion 2001-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity of vendor … of the State Comptroller, S. 5208/A. 5791 of 1982, 1982 New York State Legislative Annual, p 24; see also 1990 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10CUNY Bulletin No. CU-314
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … deposit advice statement. Questions Questions regarding this bulletin may be directed to the University Manager of … This bulletin explains processing of the Prepaid Legal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1336
… To inform agencies of new earnings codes and procedures for processing the 2014-2016 Year-Round Lifeguard Deficit … number, pay period begin date and pay period end date for each pay type. Monies collected as part of the 2014-2016 … 12L, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardCUNY Bulletin No. CU-310
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected … TK, TL, TM, TO,TP, TR, TU, TX, U3, U6 $107.00 PL3 Note: This benefit also will be processed in paychecks dated … deposit advice statement. Questions Questions regarding this bulletin may be directed to the University Manager of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-267
… Subject 2006 CUNY 1% Blue and White Collar Salary Increase for International … Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing payments not … in Bargaining Units SE, SV, SW, SB, SM, SU, SZ, SP, SX, and ST Background The Memorandum of Understanding for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-267-2006-cuny-1-blue-and-white-collar-salary-increaseState Agencies Bulletin No. 1197
… p.m. (noon) Friday, November 9, 2012 through 6:00 a.m. Tuesday, November 13, 2012 Background OSC is converting the … the SSN Decoupling conversion, PayServ will be unavailable for agency use between 12:00 p.m. (noon) Friday, November 9, … – 11/28) All other deadlines specified in the submission schedule remain in effect as previously published. ( Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingJoin Our Team as a Local Government Auditor
… chief fiscal officer by providing oversight and support for local governments and schools. LGSA auditors play a … and fire districts to identify fraud and opportunities for operational and program improvements. Proactively … competitive salaries and benefits, and opportunities for advancement, continuing education and professional …
https://www.osc.ny.gov/jobs/lgsaSUNY Bulletin No. SU-195
… – IC 19 CON Contract Pay Regular Earnings C17 Contract Pay Reg Earn – IC 17 C18 Contract Pay Reg Earn – IC 18 C19 Contract Pay Reg Earn – IC 19 FEE Fee X54 FEE – Income Code 17 Y54 FEE – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesOther Bulletin No. 9
… Purpose To provide instructions for processing of the LLS payment for eligible employees in Bargaining Units 96 and 97 Affected Employees … To provide instructions for processing of the LLS payment for eligible employees in Bargaining Units 96 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumOpinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to … business would have a prohibited conflict of interest in the fire district's contract with the agency. You note …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 95-16
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper … to be apportioned among the school districts included in the central high school district. In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-28
… This opinion represents the views of the Office of the State … pay expenses associated with advance planning undertaken for existing or proposed district or extension) SEWER … No. 89-28, p 66; 1976 Opns St Comp No. 76-124, unreported; 30 Opns St Comp, 1979, p 180). However, to the extent the …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Worcester Central School District - Fund Balance Management (2022M-75)
… complete report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage … Determine whether the Worcester Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementMandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records … Most NYSLRS members make contributions a percentage of their earnings toward funding future retirement benefits …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesDays Worked – Enhanced Reporting
… how to establish and calculate the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school