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Internal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Office of Temporary and Disability Assistances Office management of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsOpinion 92-22
… in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which … tax purposes. Article 18 of the General Municipal law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22State Agencies Bulletin No. 2034
… Unit: 31 Comp Rate Code: ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave of … has a Comp Rate Code of HRY and a Grade equal to 600 or 800 and the hourly rate in effect is greater than $15.00, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesOpinion 88-50
… and small holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether … and small holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the … fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, which is expected to …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Franklin County – Fiscal Stress (2013M-252)
Franklin County Fiscal Stress 2013M252
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252State Comptroller DiNapoli Releases School Audits
… Comptroller Thomas P. DiNapoli announced the following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … are selected based on favoritism. Kinderhook Central School District – Procurement (Columbia County) District …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1690
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Parkland Alienation (2014-MS-5)
… Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of … [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City of Rensselaer [pdf] . Purpose of … sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5State Agencies Bulletin No. 1612
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … the program. Questions Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Accounts Payable Advisory No. 32
… for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to … for 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsDiNapoli Op-Ed in Times Union
… last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionHomeownership Rates in New York
… Federal Home Loan Mortgage Corporation (commonly known as “Freddie Mac”) finds higher shares of appraisals below the contract … “Wealth Accumulation and Homeownership: Evidence for Low-Income Households,” December 2004, …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkFinancial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Police Bulletin No. SP-254
… Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be … inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateOversight of Juvenile Justice Facilities
… and regulations for the health and safety of juveniles and staff. The audit covered the period from October 2018 through … upon admission. Further, OCFS must ensure that facility staff are properly trained and that, when incidents (e.g., … and regulations for the health and safety of youth and staff and meet required physical conditions (e.g., sufficient …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesOpinion 89-62
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS -- Fire Districts (signing multiple nominating petitions) PUBLIC … of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Police Bulletin No. SP-135
… Purpose To notify the Division of State Police of the procedures for processing Fitness Bonus … between the State of New York and the New York State Police Investigators Association and provides for an annual … To notify the Division of State Police of the procedures for processing Fitness Bonus Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Opinion 88-45
… You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45CUNY Bulletin No. CU-845
… is to provide agency instructions for processing the CUNY 2025 3.125% General Salary Increases for eligible IBT 237 … 237 authorizes a General Salary Increases of 3.125% in 2025. Effective Dates: The General Salary Increases will be … Institution Pay Period 13C, paychecks dated 10/02/2025. The rate and effective date are as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalState Agencies Bulletin No. 2228
… Pay - 7.5 hrs. (LCC) $2243.54 Seas Loc Over 1425 - 7.5 hr (LCD) $1.57/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1121.40 … of New York and PEF and implemented payment increases for M/C employees, provide for an increase to Seasonal … 05, 06 and 47 who received Earnings Code LCA, LCB, LCC, LCD, LCE, LCF, LCG and/or LCH with an effective date in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonal