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City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Travel Advisory No. 17
… to them. This policy includes meals provided to employees at unique assignments such as COVID-19 testing and … to support the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… on behalf of CCIDA. The President and Chief Executive Officer of Commerce is appointed by the Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOpinion 93-14
… part of a property owner, a county may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a county sewer district to extend the sewer system to serve additional properties …
https://www.osc.ny.gov/legal-opinions/opinion-93-14SUNY Bulletin No. SU-123
… the agency must process a Hire transaction, either online or through the Automated Interface process, appointing … from these payments. Year-End Processing Separate 1042-S forms will be created for each student’s scholarship payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsOpinion 2002-9
… Municipal Law §103 provides that, with certain exceptions, all purchase contracts involving an expenditure in excess of $10,000 and all contracts for public work involving an expenditure in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … certain supervisory and administrative functions when the chief is unavailable, serving in effect as “acting … under General Municipal Law § 207-m was triggered only when the “base salary” of the next subordinate officer in a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 92-1
… substituted for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit … monitor the market value of the deposited securities to make sure that the market value at all times is substantially … a custodial bank's federal reserve system account or to a member bank with which the custodial bank maintains an …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2008-5
… FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); … under fire protection contract); (submission of budget to village and town under fire protection contract) FIRE … No. 61-28, at 20 [1961]). Since the above-quoted language from General Municipal Law § 209-d is permissive in nature, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5SUNY Bulletin No. SU-153
… the Fall and Spring semesters are due a lump sum payment of $368.48. Employees employed for the Fall or Spring semester only are due a lump sum payment of $184.24. Eligible employees on Military Stipend Leave are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-153-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2008State Agencies Bulletin No. 1719
… Section XV.6.A . Effective Date(s) Administration pay checks dated April 3, 2019 Institution pay checks dated April 11, 2019 Eligibility Criteria All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… $3.7 billion, or 4.7 percent, from the previous year to $75.6 billion, according to the year-end state cash report released today by State … declines in December and January, however, remind us to take nothing for granted. With expectations of a slowing …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19State Agencies Bulletin No. 2111
… Questions may be directed to the Payroll System Support Group at [email protected] . Please include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 2203
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming … records will be affected, excluding SUNY (except Agency Code 28990) and CUNY. Background: To correctly calculate the charges for the split payroll for Fiscal Year Ending 2023-24 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… to a clearing account. Prepaid Voucher Used for entering Procurement Card (PCard) payments. A prepaid voucher is used ONLY to pay Procurement card (PCard) bills. Agency designated ChartFields …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleOpinion 89-30
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-30State Agencies Bulletin No. 422.2
… Supersedes Payroll Bulletin No. 422.1 Purpose: The purpose of this Bulletin is to notify agencies of the procedures to … or reverse the direct deposit transaction. Per NACHA regulations a direct deposit reversal can be processed for up … per National Automated Clearinghouse Association (NACHA) regulations a direct deposit reversal can be processed for up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversals