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Unified Court System Bulletin No. UCS-294
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Judges … on the number of calendar days served in the calendar year for Judges or Justices who serve only part of the year at one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtWayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… to examine oversight of the Program’s financial activities for the period January 1, 2015 through October 31, 2016. … Town of Champlain to operate youth development programs for children residing in these municipalities. The governing boards of the three …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21State Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have … Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment Code … recalculation due to eligibility for a Performance Advance in the lower grade. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesVillage of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Opinion 93-13
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … road patrol) - Pre-emption (formation of special district for the provision of sheriff's road patrol services) COUNTY … LAW, §§10(5), 34(3)(b): There is no statutory authority for a county to charge-back the cost of sheriff's road patrol …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. 618
… which cannot be changed or NYYYYYN which may be changed in some instances. The work schedule is used to determine the prorated daily rate of pay for all calculations of regular biweekly wages when a mid-pay … This calculation will then be used to determine the wages for a specific period of time. The agency will no longer need …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeTuition Assistance Program – Vaughn College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State … receiving State financial aid payments are responsible for certifying student eligibility. Vaughn College of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed by … fully recovers. I thank Governor Cuomo and the Legislature for enacting this important bill quickly.” The new law, … and school districts by: extending the "rollover" period for bond anticipation notes issued in calendar years 2015 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicState Comptroller DiNapoli Releases Audits
… industrial hemp program had expanded opportunities for hemp production in the state, it did not always follow established practices … Authority - Metro-North Railroad: Response Planning for Unexpected Events (2019-S-55) Overall, Metro-North has …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City operations. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Opinion 2000-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … required. You also ask whether such a filing is required for districts established pursuant to article 12-A of the … control ... together with an application, in duplicate, for permission [of the State Comptroller] to create or extend …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance … minimum percentage of the premium or subscription charges for the coverage (see Civil Service Law, §167[2]; 4 NYCRR …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … under then existing law because the petition did not ask for a capital improvement whose cost would be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… AR Item, such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in SFS. SFS Navigation: … Deposit, the ‘Totals’ tab displays the summary data for the deposit. The agency must enter all required fields, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… maintained complete and accurate inventory records for all IT assets. As a result, the school’s inventory … 230 claims totaling $260,823 were properly supported and for appropriate purposes. The board also did not ensure that … purposes, such as purchasing approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsHiring Public Retirees – When Employees Retire
… be aware of the laws governing how much retirees can earn in post-retirement employment without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are … village, school district, BOCES, etc. Public authorities For service (not disability) retirees, earnings are not …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retirees