Search
Opinion 92-31
Whether a village at village expense may publish a newsletter to be distributed to village residents
https://www.osc.ny.gov/legal-opinions/opinion-92-31DiNapoli Releases Subway Ridership Dashboard
… changed as commuting patterns shifted over the past year. It affords important insight into how communities rely … returned slowly since the pandemic shutdown in the city a year ago, but it has fluctuated dramatically from one corner …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardFare Collection
… on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 … are checked before arrival and again upon departure. For hard copy non-commutation tickets, TSPs punch out part of the ticket upon inspection. Hard copy and electronic commutation tickets are visually …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionCUNY Bulletin No. CU-723
… Purpose The purpose of this bulletin is to provide agency instructions for processing the December 2021 Uniform Allowance Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As … accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Irvington Union Free School District – Information Technology (2016M-266)
… The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four … schools with approximately 1,700 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266State Agencies Bulletin No. 1613
… are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may benefit only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsSUNY Bulletin No. SU-53
… with an effective date of June 8, 2000 through August 16, 2000. OSC Automatic Retroactive OSC will automatically … rows having an effective date June 8, 2000 through August 16,2000, the agency must determine if the rows on the Job … record that is effective between June 8, 2000 and August 16, 2000, that is not summer service, the agency must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-53-march-1-2000-and-march-1-2001-salary-increases-employeesState Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D report NTAX723 which … between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … that employers must withhold New York City income tax from employees who live in one of the five counties …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataState Agencies Bulletin No. 1524
… Purpose To provide agencies with instructions for processing taxable educational … either; Exceed $5,250 or Exceed $5,250 when combined with any additional educational assistance benefits paid to … additional tax withholding. Include additional information with this letter that identifies the specific paycheck date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1437
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the “taxable amount” and must be reported in PayServ through either Time Entry or the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … various staff members and external information technology (IT) support staff. Access to Systems should be limited to … to designated individuals and ensure that documentation is retained to show who authorized the grade change and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3CUNY Bulletin No. CU-739
… messages are communicated to the agency via Control-D report NPAY502 (Warnings/Rejected Time Entry Transactions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentElementary and Secondary Education – 2021 Financial Condition Report
… teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of … highest among the states in per-pupil disbursements for current public elementary and secondary education at $25,139, … … Provides information about New York States per pupil expenditures for public elementary and secondary education …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationAccounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) … vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure … the discount. … Obtaining early payment discounts from vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsHortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210