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Accounts Payable Advisory No. 44
… Subject: Contracts Requiring Electronic Payments Reference: All centralized contracts … As such, agencies should ensure vendors are being paid by electronic payment where required. If a vendor is not … Contracts Requiring Electronic Payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsState Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing of garnishment refunds. Affected Employees … Effective Date Immediately Background There is a change in the way employees who are due garnishment refunds will … mailed to their home, but will have the refund included in their paycheck. OSC Actions OSC will now process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsElba Fire Department – Controls Over Financial Activities (2014M-286)
… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which … Board of Directors, provides fire protection services for the Village and for residents outside the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mAccounts Payable Advisory No. 69
… guidance related to required employee information for all New York State Credit Cards, including the Citibank … card. Agencies are now required to include the “Employee ID” associated with the cardholder (Citibank) or driver … State Credit Cards has been added to clarify that for all New York State credit cards, agencies must ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsState Comptroller DiNapoli Releases Municipal and School Audits
… fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of the general fund’s excess fund balance at the end of two …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town … a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not … of ethics policy and entered into contracts that resulted in a Board member having a prohibited interest. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208State Agencies Bulletin No. 2357
… Background: The Office of Employee Relations (OER) and Division of Budget (DOB) approved an increase to Hazard … who currently receive HZ5 (Hazard Duty MC Straight Time) and HZ6 (Hazard Duty MC Overtime). Effective Dates: The … in Bargaining Unit 06 who receive Earnings Code HZ5 and/or Earnings Code HZ6 on or after the Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedExamples from GASB Statement 34 - Statement of Activities
… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary Government Component Units …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected … To determine whether the City University of New York has provided sufficient guidance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… overpaid tuition by $58,277 for 11 foster care students and underpaid tuition by $1,007 for three foster care … care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide oversight to … that tuition bills have adequate supporting documentation and are accurately calculated before issuing payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if performance measures were being used within … The Solid Waste Manager has instituted various programs to divert waste from the landfill and monitors program …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336State Agencies Bulletin No. 1981
… overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees Tier 6 … Chapter 368 of the Laws of 2018, the limit increases each calendar year. The amount of the increase is based on the … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022State Comptroller DiNapoli Releases Municipal & School Audits
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … to the lack of oversight and compensating controls, there is an increased risk that errors and irregularities could …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Services to Workers Under the Worker Adjustment and Retraining Notification Act
… days prior to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off … 1,887– about 69% – cited the pandemic as the reason for the Notice. Key Findings We found several areas the … any actions Department staff took when they were not. For five Notices covering 1,310 employees, we found the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actState Comptroller DiNapoli Releases Municipal & School Audits
… amount of unrestricted fund balance could fully fund over three and a half years of operations at current spending … increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The board … 2023. Additionally, the board did not properly establish two capital reserve funds. Spencerport Central School …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2186
… Purpose: The purpose of this bulletin is to provide agencies with instructions to … the Governor signed legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, … The purpose of this bulletin is to provide agencies with instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andCUNY Bulletin No. CU-730
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-702
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-700
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-699
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increase