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Opinion 94-22
… of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to … fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and … expenditures. (b) All contracts for improvements, goods or services to be provided in the district shall be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Agencies Bulletin No. 1011
… expect a 10 – 15 day turn around. Please note that the fillable forms have been removed from the secure payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxOpinion 88-26
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … State so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Controls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … training program for residents to learn to operate a small business, are commingled with advance account funds prior to …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsOpinion 99-11
… of cancelled bonds (but see 2 NYCRR §55.6 and 1980 Opns St Comp No. 80-351, p 106, concerning record-keeping requirements). With respect to … a retiring teacher, we note that article VIII, §1 of the New York State Constitution prohibits a school district from, …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… today for the alleged theft of more than $121,000 in state pension checks that were sent to her deceased grandmother, New York State Comptroller Thomas P. DiNapoli, Monroe County …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherXIII.8 Overview – XIII. Employee Expense Reimbursement
… employee's professional duties and the activities of the Business Unit, and the activity must provide a benefit to the Business Unit. Generally, the benefit should include the … or interests, Research services, Access to professional meetings and conferences, or Reduced rates for conferences or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewState Agencies Bulletin No. 319
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain the added selection …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002XII.10.D Monitoring Moving Services – XII. Expenditures
… Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and … that requires agencies to solicit bids from the contract vendors to ensure the agency receives the best value for … so an agency is not overcharged for services performed. Vendors cannot charge the agency more than the original price …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesPanama Central School District – Procurement (2024M-73)
… [read complete report – pdf] Audit Objective Determine whether the Panama … policies and GML Section 103. Recommendations The audit report includes four recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73State Agencies Bulletin No. 2290
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… Units Agencies should use expense type Bulkload (Non Tax) for the standard mileage and the expense type Bulkload (Tax) for the supplemental mileage. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesState Agencies Bulletin No. 2264
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA ASU Work-Related Clothing Allowance for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… bid tabulation, and proof of advertising in the Contract Reporter. See XI.2.E Submission of Agency Contracts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsState Agencies Bulletin No. 2350
… is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees … 24250 10050 54001 2025-26 Direct Employee Allowance Distribution Method To pay the 2025 CSEA ASU Work-Related … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdf