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Use of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance … is used for its intended purpose. Background In 1985, the New York State Legislature required the Office of Parks, … to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Accounts Payable Advisory No. 69
… Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required employee information for all New York State Credit Cards, including the Citibank … the employee’s identification number (or N number) in the proper format. Reference : Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsAccidental Disability – Police and Fire Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the … bank. The check will show as cashed at the bank and in SFS even though the intended payee did not receive the … that an AP Adjustment Voucher should be submitted in SFS, any checks should be sent to the Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewTown of Danby – Town Clerk (2022M-08)
… and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting … books and papers including the duplicate cash receipts and required source documents. Prepare monthly bank … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVillage of Greene – Investment Program (2023M-112)
… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… checking and savings accounts, which had an average daily balance of approximately $567,000 during the audit … Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund with …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after … Guidance for Processing SFS Transactions in Production after …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeII.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewState Agencies Bulletin No. 1032
… Department of Correctional Services employees represented by NYSCOPBA (BU01). Background Pursuant to the Amendment to … for all members of Bargaining Unit 01 who are employed by the NYS Department of Correctional Services. The new … have worked in more than one (1) agency and have been paid by all agencies using the same Employee Record Number since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesUnified Court System Bulletin No. UCS-112
… agencies of the new dues structure change and dues rate for New York State Court Officers Association members. … Association, OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union Dues (Code 243 … be directed to the Payroll Deductions mailbox. Questions for the New York State Court Officers Association may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… income tax collections, fueled by continued income growth in 2025,” DiNapoli said. “But the federal government shutdown and other policy shifts in Washington could weigh heavily on New York’s economy and … billion, nearly $4.6 billion higher than the same period in SFY 2024-25, reflecting, in part, strong collections in …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearSignal Maintenance, Inspections, and Testing
… 2015 through October 31, 2017. Background NYCT Department of Subways’ (Subways) Maintenance of Way division has six operating subdivisions; among them, … is divided into sections for maintenance purposes. As of February 22, 2017, the signal system included 44,536 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingSUNY Bulletin No. SU-256
… – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter 55 of the Laws of … 05/30/2018 Eligibility Criteria Employees selected by the campus president who meet the following criteria on … include the increased salary. The roster must be signed by the campus president and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-andBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you meet eligibility requirements, you may take a loan from … loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsOpinion 2002-2
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award … age, subject to the 40 year maximum provided for in article 11-A of the General Municipal Law. To implement … his or her service award upon reaching entitlement age in order to continue to earn credit after entitlement age. A …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award … age, subject to the 40 year maximum provided for in article 11-A of the General Municipal Law. To implement … his or her service award upon reaching entitlement age in order to continue to earn credit after entitlement age. A …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Resources for Local Officials
… Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/resources-local-officials