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State Agencies Bulletin No. 1171
… Procedures For CAL 21P employees who work Summer Session at the same grade and in the same agency where they perform … employees who work Summer Session in the same agency but at a different grade and salary level, the agency must submit … splits each pay period or changing the account code at the Position Pool. It is important to note that changing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… claim State aid (BOCES aid) on behalf of their component school districts (component districts)? Audit Period July 1, … review. 1 Noncomponent districts are other participating school districts that use and pay for the costs of services …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Opinion 92-3
… of planning board chairman) GENERAL MUNICIPAL LAW, §§800[2],[3], 801: A planning board chairman who borrows money … to the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … officers and employees (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an …
https://www.osc.ny.gov/legal-opinions/opinion-92-3East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period July 1, 2014 through December 9, 2015. Background … of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14SUNY Bulletin No. SU-307
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY ORP Suspense BTax Arrears GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyOpinion 94-28
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … associated with advance planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to …
https://www.osc.ny.gov/legal-opinions/opinion-94-28XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… Through the process documented below, OSC will update the New York State Vendor File information for the defaulted … information, including the surety’s New York State Vendor ID; A summary of the events leading to the termination of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversSUNY Bulletin No. SU-196
… Purpose To provide agency instructions for processing the $500 Service Award for part-time employees. Affected Employees Part-time … New York and the United University Professions, provides for a $500 Service Award to be processed as a lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedState Police Bulletin No. SP-174
… will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these earnings using the … new biweekly stipend amount. Any additional adjustments required due to the change in stipend that will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkTown of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361State Police Bulletin No. SP-160
… Period Type Payment Effective Date Check Date 2014 Administration 12 Lag 03/27/2014 09/23/2015 2015 … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateState Agencies Bulletin No. 1852.1
… Agencies are required to provide the Office of the State Comptroller (OSC) with the value of the personal use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedCortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overVillage of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of … for reconciling the water produced with the water billed to customers. Village officials believe that unmetered water … for various Village functions are the major contributors to unaccounted-for water, which was 34 percent of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Groton Central School District – Cash Management (2020M-124)
… earned another $367,963 if officials invested available funds in a financial institution that offered higher interest … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124IX.7.E Disaster Assistance – IX. Federal Grants
… guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event … prepared guidance on tracking agency costs by event. For each disaster event that requires individual tracking, a … and another will be created to support tracking of costs for the disaster within the Agency without the automatic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceOpinion 2000-4
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … to the length of tenure . . . [representing] deferred compensation for services rendered, as opposed to the … are the same, regardless of years of service or level of compensation beyond the threshold. It is our opinion, then, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Connetquot Central School District – Financial Condition (2015M-98)
… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … five-member Board of Education, operates 11 schools with approximately 6,300 students. Budgeted appropriations … did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98State Comptroller DiNapoli Releases Municipal & School Audits
… and accurately charged to customers. Tuckahoe Union Free School District – Overtime (Westchester County) District … audit of company records, as required. Jericho Union Free School District – Acceptable Use Policy (Nassau County) … web browsing was inappropriate. Heuvelton Central School District – Procurement (St. Lawrence County) District …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1