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Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… officials did not use debt service funds to make payments on long-term debt. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Barker Central School District – Purchasing (2016M-208)
… School District is located in the Town of Somerset, Niagara County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Village of Cohocton – Cash Receipts (2015M-63)
… Treasurer’s financial records, or engage the services of a certified public accountant or public accountant to conduct …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63U-Crest Fire District #4 – Travel Expenditures (2017M-35)
UCrest Fire District 4 Travel Expenditures 2017M35
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 … Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of revenue estimates …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323State Agencies Bulletin No. 779
… pensioner and beneficiary annuities to $1,128.71 on the Job Data page effective 1/1/08. The Action/Reason codes of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseIntegrity
… Criminal Investigations or Convictions Federal Bureau of Prisons Former and Current Federal Inmates Federal … NYS Attorney General Press Releases NYS Department of Correctional Services NYS Sex Offender Registry NYS Unified Court System - Office of Court Administration PACER (Public Access to Court …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOpinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … of the amounts so specified in the notice of hearing on the preliminary budget, except by local law subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5X.6 Overview – X. Guide to Vendor/Customer Management
… vendors. 032. . . . . . . To be used by OSC’s Bureau of Unclaimed Funds when processing transactions to individuals who receive unclaimed funds. These Vendor IDs may not be used by any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. General …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesXII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsOpinion 91-54
… (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax … may impose either a tax on rents paid by tenants of properties located within the village or an "occupancy tax" …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… services, such as home health care and nursing home care, for people who are chronically ill or disabled. For the year ended December 31, 2022, Medicaid paid MLTC plans $15.7 billion in premiums for 338,186 recipients enrolled in MLTC. The Department …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followState Agencies Bulletin No. 1937
… Purpose The purpose of this bulletin is to provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments. Affected … was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changes the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicState Police Bulletin No. SP-190
… calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-190-new-state-police-15-year-seniority-paymentLimitations – Career Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The …
https://www.osc.ny.gov/retirement/publications/1642/limitations