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VI.2.A Appropriation & Segregation Overview – VI. Budgets
… purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial … included and identify any amounts that should be set aside in the reserve segregation. This new business process means … agency’s responsibility to correct any negative balances in a timely manner. Agencies should use NYKK0264 – Negative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… been better aimed to the localities, especially New York City, that suffered the most severe impacts from the novel coronavirus, instead of being based on the most recent U.S. Census Bureau population data. DiNapoli released an analysis that found the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Unified Court System Bulletin No. UCS-280
… bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit. Affected Employees … purposes, and reflected on the 2019 Form W-2 (Wage and Tax Statement). Effective Date Effective as of paychecks dated … status of Active or Paid Leave and received salary from a position in Bargaining Unit SK or SD at any time during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2212
… AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and processed by OSC. … the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is due a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli Releases Municipal Audits
… local government audits were issued. Fairview Fire District – Financial Operations (Dutchess County) The board … mandated financial oversight training or ensure proper accounting records were maintained. The board did not make … property taxes that will be owed to local governments and school districts for properties that the city owns outside of …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… Parks across New York State were found to have inaccessible entrances and restrooms, obstacles on … promote inclusivity and broad access to all the resources it has to offer, and this includes our state parks and … tracking complaints related to accessibility, which makes it difficult to determine if they were adequately addressed. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Agencies Bulletin No. 271
… and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the … will appear on the panel on the day following the on-line entry. For retroactive actions reported on the Job … processing of a retroactive action that didn't result in a money change (e.g. retroactive position change with a reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationOpinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe … based on reliable factual studies or statistics ( NY Tel. , supra ; Jewish Reconstructionist v Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 89-9
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of … to include "... earnings, wages, salary or bonus payable by an employer... to, or to the estate of, or to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Contact Us
… process by entering the seven-digit Claim ID referenced in your confirmation email. Note that our call center … any more information about your claim than what’s included in your status or correspondence from us, and cannot provide … The Claim ID is referenced at the top of the email and in the upper right-hand corner of the letter. Use your Claim …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usTown of Elmira – Financial Condition (2015M-226)
… Elmira Heights within its boundaries. The town is governed by an elected five-member Town Board. Budgeted appropriations … did not receive regular reports of cash flow balances by fund. Key Recommendations Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… that all claims were properly audited and approved before payment. The Board did not ensure that an annual audit was … and thorough audits of claims are conducted prior to payment. Ensure that the financial records of all Town …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238What is the Real Property Tax Cap?
… the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for the … The Department Director did not develop procedures to segregate cash receipt duties or provide adequate … not review or use the point-of-sale (POS) system’s records to ensure that cash receipts were properly accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… for services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Lake Central School District. The Commission’s Board is currently composed of one member each from Ballston and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Columbia County – Payroll (2014M-121)
… time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … a 23-member Board of Supervisors. Budgeted appropriations for the 2014 fiscal year total approximately $149 million. … payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121