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… We offer a growing list of secure Online Services for customers, clients and business partners. … (PARIS) Sole Custody Reporting Application NYS Payroll Online | Sign In Retirement Online Agency Financial …
https://www.osc.ny.gov/online-servicesPort Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… governments across New York improve their long-term budget planning. The bill would provide reimbursement from the state … development of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” … all or part of the costs associated with long-term budget planning. Multiyear financial planning is a tool that will …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingMerrick Union Free School District – Financial Management (2024M-64)
Determine whether the Merrick Union Free School District District Board of Education Board and District Officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Annual Wage for New Tier 6 Employees
… you can enroll NYSLRS members by fax. Be sure to fill in the Projected Annualized Wage box in Part 2 of the ERS Membership Registration form (RS5420) … enroll new members without this information. A delay in enrollment may result in the member owing mandatory …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesOpinion 95-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of … 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of any applicable special law, when a county … tax on the types of transactions taxed by the city imposed in the area of the county outside the city must be allocated …
https://www.osc.ny.gov/legal-opinions/opinion-95-3CUNY Bulletin No. CU-336
… employees must have a minimum of one year of service in a Classified Managerial position. The annual award period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusOpinion 90-37
… officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, … to obtain appraisals of real property). Ross , supra , and New City , supra , are the two leading cases relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 91-3
… of highways has objected to the proposal, claiming that he has complete and exclusive authority over the vehicles … statutory powers and duties (see, e.g., 1982 Opns St Comp No. 82-294, p 373). Highway Law, §142(2), however, … in such manner and in such places in such towns [sic] as he shall deem best ...". In reconciling these provisions, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-3IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… or municipality. Use of debt service expenditure accounts for expenditures chargeable to debt service appropriations is restricted for Office of the State Comptroller and Public Authorities … State by this amount 60457 DS Offset – Miscellaneous Used for any miscellaneous cash that is being applied toward a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial … audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate … statements. After auditing the bills, generate a signed warrant addressed to the Treasurer that specifies the bills …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Compliance With Outcome Reporting Requirements
… (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether … the period totaling over $500 million were not reported on at all. ESD had annual reports for only 15 of 173 … ESD meets legal and regulatory requirements to report on the outcomes of its programs and initiatives and wheth …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsUnified Court System Bulletin No. UCS-81
… on the Compensation page. Regular Salaried Earnings: All earnings in the Earn Codes RGS and RRS (only dates on or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesState Agencies Bulletin No. 2371
… Code of ANN: Earnings Code Description CID Correctional Inst Differential AID Adj Correction Inst Different RID Retro CorrectionInst Different In … in the same Employee Record Number since the effective date of the payment, all retroactive adjustments will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentState Agencies Bulletin No. 1002
… to Form W-2s. Please note, corrections made to Form W-2s for Social Security Number and/or Name only will not appear … on this report. Please refer to the following bulletins for additional information on this process: Per Payroll … issued 7/25/08, each month OSC prints a new W2C for all employees who have had a change to wages, taxes, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … board members may have to devote to the audit of claims can render an otherwise strong control only modestly … function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1114
… Purpose To inform agencies of OSC ‘s annual record update process and provide data entry … 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1369
… and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. … age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular … making excess 403(b) deferrals in 2015, OSC will insert a new effective-dated row using the beginning date of the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda