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State Agencies Bulletin No. 1197
… Purpose To inform agencies of changes to the payroll processing calendar due to the SSN … Decoupling conversion in PayServ. Affected Employees Users of the PayServ system Effective Date(s) 12:00 p.m. (noon) … (i.e. DCS, ERS, Unions, etc.). OSC will begin a review of Vendor and Control Agency inbound and outbound files at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on … The purpose of our review was to provide an independent evaluation of the Towns preliminary 2026 budget …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Livonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89General Resources
… New Mexico (NM) – Public Regulation Commission New York (NY) – Department of State North Carolina (NC) – Department of … – Secretary of State Tennessee (TN) – Secretary of State Texas (TX) – Secretary of State Utah (UT) – Department of …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Astor Services for Children & Families (Astor) on its Consolidated Fiscal … fiscal year ended June 30, 2013. Background Astor, a not-for-profit organization located in Rhinebeck, New York, … the ages of three and five years. Astor is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … for Business Units to correct these errors upon detection. With the implementation of the Statewide Financial System … must also be corrected through the following process. In the event that funds have since lapsed, please see Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderAccounts Payable Advisory No. 70
… will coordinate with the contact person to identify a solution to process the “Return to Agency” payments. If an …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventState Agencies Bulletin No. 1858
… This bulletin is superseded by Payroll Bulletin No. 1858.1 . Purpose The … the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … be reissued. Any checks that remain uncashed as of March 26, 2021 will be stopped and the funds will be remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksDiNapoli: Local Sales Tax Collections Grew in 2025
… tax growth ticked up last year,” said DiNapoli. “However, with the potential for policy changes at the federal level to affect every level … (52 of 57) experienced an increase in collections, with 26 counties seeing growth of more than 5%. Chenango County …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 95-18
… to impose one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers … to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL LAWS -- … maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees (imposition …
https://www.osc.ny.gov/legal-opinions/opinion-95-18County Medicaid Costs
… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven by Medicaid expenditures which are … to $3.61 billion, or 4.5 percent. These increases are part of a continuing trend in county budgets, where Medicaid …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 90-49
… for improvement district commissioners, a commissioner is entitled to the full per day amount for each day on which … as nominal, unsubstantial, trivial or inappreciable. It is for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-49CUNY Bulletin No. CU-412
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected … following requests: For all rate increases for employees with a Pay Basis Code of HRY, request a Pay Change with the … To provide agencies with information for the manual processing of the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyDiNapoli: Tax Cap at Two Percent for 2019
… time since 2013," DiNapoli said. "Despite the possibility of increased tax revenue, municipal budgets will still be … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is … City of Fulton Fiscal Stress 2013M310 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Unified Court System Bulletin No. UCS-123
… Purpose To provide agencies with instructions for entering the … 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible employees. Effective Date(s) Payments may be made … Criteria The legislation provides an $800 Bonus Payment to be paid to employees who moved into an eligible bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesAccounts Payable Advisory No. 49
… how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date New section to instruct agencies on how to adjust the Merchandise/Invoice Received (MIR) Date using the new MIR Adjustment Date field on the voucher. Note: This section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … 11, 2013. Background The School is governed by a Board of Trustees which is presently comprised of nine members, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial audit … and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether DEC's coverage of … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-follow