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Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the … time I begin a new term? Who can I contact if I have questions about following the regulation? I am a tax … Find answers to common questions about elected and appointed officials and …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… working days are reflected on the ROA. The official must sign the ROA attesting to its accuracy. Failure to complete … a New Record of Activities An ROA can be valid for up to eight years. If an official starts a new term and feels …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaManual Reporting – Enhanced Reporting
… reporting purposes. You do not need to change how you label earnings (payroll codes) internally. For a detailed …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOversight of the Early Intervention Program (Follow-Up)
… delay or disability, their early years provide a critical window of opportunity to intervene. Research shows that the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… collection difficulties. For example, in our sample of 150 uncollected fines, 60 (or 40 percent) had inaccurate … fees, resulting in potentially millions of dollars going uncollected. For example, one of the methods that TAB uses to … Offset Program, TAB ceases active collection efforts on uncollected violations 18 months after a summons issue date, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was … two fiscal years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 … To determine whether Battery Park City Authority discretionary spending was …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision … controls to effectively monitor and ensure accountability over transportation expenses and transportation services. For … 30,500 individuals in custody and the supervision of over 35,000 parolees throughout the State. The Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesSUNY Bulletin No. SU-302
… Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … York and the Communications Workers of America/Graduate Student Employees Union, provides for recruitment and … payment at the discretion of the Dean of the Graduate Student Department. Agency Actions Prior to processing, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesTown of Plattekill – Information Technology (2025M-132)
… Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to … Understanding the Audit Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… to establish accountability and provide district officials with the information needed to develop additional controls … procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an … acquisition value of $29,770 had incorrect or “unknown” locations listed in the inventory list, had inaccurate asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… [read complete report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) officials properly monitor and manage … Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans BOCES’ business operations, including …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mVillage of Sherburne – Budgeting (2025M-83)
… Board of Trustees (Board) develop realistic budgets? Audit Period February 28, 2022 – August 29, 2025 Understanding the … to Village residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, … reasonable revenue estimates. However, during this same period, the Board adopted budgets for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… which includes major online-only retailers, such as Amazon. Recent amendments to the tax law also reduced the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020State Agencies Bulletin No. 2365
… grade (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective … 2025 PEF Performance Advance. The agency must submit a Data Chg on the Job Action Requests page using the Reason code USP (Unsat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2365-october-2025-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2395
… agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and … Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, lump sum payment in the amount of $750 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentState Agencies Bulletin No. 2265
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonUnified Court System Bulletin No. UCS-102
… Provisions and Eligibility Salary Increases April 1, 2004 General Salary Increase The legislation provides for a … positions. Payable 3/25/04. Revised April 1, 2004 Salary Schedule is attached. Annual employees receive a 2.5% Salary … positions. Payable 4/7/05. Revised April 1, 2005 Salary Schedule is attached. Annual employees receive a 2.75% Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceBellmore-Merrick Central High School District – Payroll (2023M-87)
… $127.3 million paid to 1,290 employees during the audit period. There were no recommendations as a result of this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… contracts. Sections 139-j and 139-k impose procurement record requirements relating to lobbying on procurement … contracts to OSC for its approval. OSC has developed the form "Governmental Entity Representation Concerning … (2) each house of the state legislature; (3) the unified court system; (4) any public authority, public benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-act