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City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by … laws and ordinances. The City has an elected Mayor and a nine-member City Council, an appointed City Comptroller and … vendors, and could not provide written agreements with two of those vendors. We also found that purchases totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72XV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewState Agencies Bulletin No. 2383
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … can either be a one-time donation or a continuous gift until it is changed or discontinued by the employee. … SEFA transactions. If an employee has a Goal Amount/Goal Balance in the existing record and the agency enters a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignIRS Pension Limitation – Article 14 Benefits
… amount is set by federal law and is periodically adjusted for inflation. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationState Agencies Bulletin No. 1753
… Retroactive Salary Increases and to provide instructions for payments not processed automatically Affected Employees … Services Units (Bargaining Units 01 and 21), provides for a change to the Overtime Calculation (See Payroll … ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ). If a Next of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingCUNY Bulletin No. CU-513
… Repairer and Supervisor Thermostat Repairer Background The New York City Comptroller’s Final Order and Determination for the … Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorSUNY Bulletin No. SU-387
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesApplying for Benefits – State Police Plan
… Albany, NY area), make an appointment for a pre-retirement consultation or send your question using our secure contact … application, received by our Albany office, one of our consultation sites, or another office of the State …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsDiNapoli: January Tax Collections Fall Short
… State tax collections through the first 10 months of the state’s … estimates because of lower than expected Personal Income Tax (PIT) collections, according to the January state cash … State tax collections through the first 10 months of the states …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Centers,” DiNapoli said. “We found too many instances of medication and medical supplies that were missing and that … no record of their contact with parents regarding expired medication or arrangements to return medication at the end of the school year. In addition, the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55VI.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 … Only DOB can authorize segregating budget amounts to the reserve. The sum of the available and any reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsXII.6.O Paying Retainage – XII. Expenditures
… Business Units must enter one of the following three account codes set up for retainage when both retaining funds … releasing those withheld throughout the contract period. Account Code Description 58951 Used when temporarily … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageXII.10.D Monitoring Moving Services – XII. Expenditures
… Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and … This section provides guidance on the requirements agencies must follow when procuring and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 1896
… where $0 appropriations have been created by the Bureau of State Accounting Operations. The appropriation charges to be … State Agencies Bulletin No 1896 …
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
There are several steps entities can take to improve their chances of quickly recovering from an IT disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesPublic Safety Overtime
… from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York Codes, … is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets … This includes special duty assignments that involve public safety work that is directed, controlled and paid for by a …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Comptroller DiNapoli Releases Municipal & School Audits
… of the board’s plan to use the funds. The district’s tax levy increased by $771,762 from 2019 to 2024, meaning …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Legal 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 … services (e.g. social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyImplementation 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 security guard registration issued by the Department before working as …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-act