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State Agencies Bulletin No. 1280
… processing of the taxable fringe benefit CLEFR for 2013 Legal Reference Pursuant to Internal Revenue Code Section 61, … will appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013State Agencies Bulletin No. 953
… page. Background The General Comments page is available for all Payroll users to store or communicate supporting … automatically default to the date entered and the Sequence Number field will default to the next available Sequence Number. Agency Information Agencies will no longer be able to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee … no longer have this fee deducted. Employees will continue to see their year-to-date (YTD) Agency Shop Fee deduction reflected on their … To notify agencies of the discontinuance of Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesTown of Sheridan – Shared Services Costs (2023M-74)
… district or documented plans to establish a water district near these improvements; therefore, there currently is no …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or record daily … and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution Adopt, review, … practices for Town operations; Issue duplicate receipts where no other evidence of receipts are available. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are elected by Oswego City School District residents. The Library’s operating …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Putnam County – Court and Trust Funds (2024-C&T-2)
… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … these funds. Key Finding The records maintained by the Commissioner, County Clerk and Surrogate’s Court were …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Main-Transit Fire Department – Credit Cards (2024M-77)
… to clarify the types of discretionary spending (meals, entertainment or gifts) that was appropriate. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfOpinion 98-5
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 95-19
… were previously paid) WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85]) LOCAL … the Laws of 1989 from surplus moneys may now issue bonds for this purpose. The proceeds of the bonds would be paid to … Security Law, and added a new section 317-a to that law, for the purpose of eliminating a lag in retirement …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 90-56
… OFFICERS AND EMPLOYEES -- Military Leave (additional paid leave beyond statutory maximum period) CONSTITUTIONAL … LAW -- Gifts and Loans (authority to provide paid leaves of absence) MILITARY LAW, §242(5); GENERAL … may provide prospectively for full or partially paid leaves of absence to school district employees engaged …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 88-29
… (52 AD2d 198, 382 NYS2d 198). The Court of Appeals reversed the Appellate Division decision, however, holding …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … costs of park facilities may be included as a part of the expense of sewer district improvements …
https://www.osc.ny.gov/legal-opinions/opinion-88-22XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Financial System (SFS), as well as a summary of State Archives’ and the Office of the State Comptroller (OSC) … The State General Schedule, issued by the New York State Archives, includes requirements for agencies on how long to … These requirements can be found at http://www.archives.nysed.gov/records/retention-schedules . Agencies may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 89-3
… the same terms and conditions as the State contract. If material changes are made from the State contract's terms and … specifications, have concluded that a variance which is material or substantial may not be waived, so that all … Law, §104 under these circumstances. A variance is material or substantial when it would impair the interests of …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Chart of Accounts
… use of Chartfield values and valid combination strings to provide payroll expenditure data to agencies. This report … as it may impact the upcoming check Common Errors and How to Fix Them: Active Pool without Dept Budget Earnings – … take one of two actions. The agency will need to either move any active positions tied to the inactive pool to a …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … the case of a discharge pursuant to subdivision (2), the situation is less clear. There are no statutes or regulations …
https://www.osc.ny.gov/legal-opinions/opinion-92-14