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State Agencies Bulletin No. 308
… of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal Year beginning April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged to … process. Agencies that want to make line number changes for the position should not enter these transactions until …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Hyde Park - Payroll and Time Records (2018M-225)
… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Abandoned Property; Technical Cleanup Proposal
Makes a variety of technical amendments to the abandoned property law
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalState Agencies Bulletin No. 953
… page. Background The General Comments page is available for all Payroll users to store or communicate supporting … page when additional information is required by OSC for processing a transaction. The General Comments page may also be used by agencies for internal record keeping purposes and is used by OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 316
… Purpose To explain the direct deposit cancellation procedure for inactive … employee has been inactive for three full payroll periods. The direct deposit end date will be the first day of the third payroll period of inactivity. … To explain the direct deposit cancellation procedure for inactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesState Agencies Bulletin No. 304
… OSC Actions Due to the continued need to purge excess data from the payroll system, on Friday, March 1, 2002, OSC will purge the General Deduction table using the following criteria: All rows with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeMember & Retiree E-News Archive — 2026
… For the latest retirement news and information, subscribe to E-News . July 2026 Members: Map Your Progress Toward … The latest Retirement System news for NYSLRS members and retirees …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0CVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueFreeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting MWBE and DBE participation in its contracts, and has controls in place to detect or prevent MWBE and DBE fraud. The audit covers the period January 2013 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedSelected Wage Investigation Procedures
… the Department of Labor (Department) is following its wage investigation procedures, including conducting outreach to … labor violations that arise during the course of an investigation. The Division can require employers found to be … respectively. Key Findings We reviewed documented wage investigation activities for a sample of 150 of the 5,387 …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, … resources have been set aside. The Board is responsible for the overall management of the Town’s fund balance, … implemented, will improve the Town’s multiyear financial planning for fund balance and reserves. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… York State contracting entities use toll-free telephone numbers to disseminate information and allow the public to … only charge contracting entities for toll-free telephone numbers that belong to them. When initially procuring … the contracting entity should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesState Agencies Bulletin No. 174
… vacant position, the effective date may be any date. For a filled position, the effective date must be the first day of … or E to H for Hourly. Save the data. If the position is filled, the incumbent's Job Data record will be automatically … Data 2 panel will default to 40 hours. Agency Procedures: Filled Positions Hourly to Exception Hourly Updating the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesTioga Fire District – Board Oversight (2022M-170)
… complete report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of … fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Opinion 97-25
… they will not perform compensated services for applicants to the board until after the board approves the applications) … (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … code of ethics may require a member of a municipal agency to represent that he or she will not agree to perform …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70