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Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Henry Johnson Charter School – Financial Operations (2014M-214)
… $5.7 million. Key Findings The compact contract does not describe in detail the services that the Foundation … provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214CUNY Bulletin No. CU-772
… retirement, resignation or separation. Title Effective Base Rate 3-Year Rate 4-Year Rate 5-Year Rate Incumbent … retirement, resignation or separation. Title Effective Base Rate 3-Year Rate 4-Year Rate 5-Year Rate Incumbent … non-residents). Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… sponsor) in growing New York-based companies. Hamilton Lane will manage the funds. The firm has a 20-year successful … said David Helgerson, managing director at Hamilton Lane. “Throughout this process, we have supported companies …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesState Agencies Bulletin No. 2020
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Arbitration Eligible (BU01) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonUnified Court System Bulletin No. UCS-211
… using the Effective Date and the next available sequence number. In addition, a new row will be inserted using the next available sequence number for all subsequent rows meeting the criteria. … the incumbency criteria. If the employee is an incumbent, apply 2.00% to the existing salary and round up to the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdAccounts Payable Advisory No. 11
… Non-Employee Travel (NET) Card Changes have been updated with the following information. In order to help Citibank … checkmark as this will cause your payments to be combined with other Business Units. This results in delayed payment … checkmark in the “Separate Payment” box should ensure it is checked. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankTown of Davenport – Financial Operations (2013M-62)
… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Southwestern Central School District – Claims Processing (2016M-356)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … Finding Except for minor discrepancies that we discussed with District officials, all claims we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356State Agencies Bulletin No. 1192
… agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … to November 23, 2012 . There is a 30 character limit for agency name field. Please ensure that any changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… organizations were appropriate municipal expenditures. Key Findings We reviewed the 25 payments Town officials made … payments were appropriate and not impermissible gifts. Key Recommendations Consult with the Town’s legal counsel in …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177CUNY Bulletin No. CU-345
… system and not the NYS Central Accounting System. The payment must be reported on Form 1042-S (Foreign Persons U.S. … 30% unless Tax Treaty entered on Employee Tax Data. Plan Type: 7R – No-Retirement Option Earnings Program: HNR – … alien independent contractor immediately as this payment is for non-State workers and the nonresident alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingRichburg-Wirt Fire District – Board Oversight (2025M-73)
… 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit … that is responsible for providing adequate oversight to ensure proper financial management. This includes … addition, three of the five Board members did not respond to our requests to discuss the audit. The report includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73CVS Health – Temporary Holding Account Rebate Revenue
… determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $1 billion in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueHempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… for the 2012-13 fiscal year are approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District officials have … that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Comptroller DiNapoli Releases State Audits
… were needed to protect taxpayer dollars and the integrity of CUNY's fellowship leave program. In a follow-up …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsEast Moriches Union Free School District - Budget Review (B7-15-5)
… Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … reasonable, except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. We believe revenues from tuition payments …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State Agencies Bulletin No. 1940
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 CSEA Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1940-october-2021-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1745
… Purpose To notify agencies of the PayServ procedural changes required as a result of the NYSLRS Redesign Project Affected Employees All NYSLRS … page in PayServ for loans and arrears. Refund overpayments of employee contributions, loans, and arrears through … To notify agencies of the PayServ procedural changes required as a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-system