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Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentTown of Morris – Board Oversight (2013M-75)
… Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … or to payroll registers, to ensure that the payees and amounts agree. We reviewed 130 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Latham Fire Department – Length of Service Awards Program (2016M-279)
… an adequate recordkeeping system for the LOSAP attendance records and has not established procedures to ensure the … organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities are accurately … an adequate recordkeeping system for the LOSAP attendance records to ensure the information is better organized and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Accounts Payable Advisory No. 66
… Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility, State agencies must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsOpinion 88-51
… for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended … reserve fund. You state that a man-made lake is owned by a park district. In 1983, the town board included an item …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Jericho Fire District – Professional Services (2012M-236)
… the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The … $143,989 to an insurance agency, $79,134 for physical training services, $54,181 for legal services, $39,500 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236State Agencies Bulletin No. 1718
… agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees Employees who receive qualified parking benefits from agencies Background The IRS issues guidance on … from gross income for qualified transportation fringe benefits. Qualified transportation fringe benefits, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsRoosevelt Fire District – Length of Service Award Program (2025M-40)
Determine whether the Roosevelt Fire District District Board of Fire Commissioners Board properly monitored the Districts length of service award program LOSAP
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development … progress, as of December 2024, in implementing our recommendations in the audit report Warren County Local … Corporation – Revolving Loan Program (2021M-102), released in December 2021. The audit determined that …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… Unit must establish the beneficiary as a single payment vendor within the Statewide Financial System. Process and … given to the following fields of the voucher. VENDOR ID Obtain a single payment vendor ID from the Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Taxation and Finance. Create an AP Adjustment Voucher in SFS as described in Section 3 – Refund of … Professional Services 59005 Forward the check and SFS voucher information to Treasury as described in Section 3 – … appropriation must also be submitted as an AP Adjustment Voucher as described above but must use the appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceState Agencies Bulletin No. 1799
… purpose of this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … the week exceeds 30 times the federal minimum hourly wage in effect. Disposable earnings are calculated on the single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateOpinion 92-14
… lien without a court order only when either (1) a certificate of satisfaction or release of a lien has been … of the Lien Law. In summary, they are as follows: 1. By a certificate of the lienor of satisfaction or release which … should consult with the county attorney for advice on the degree of proof which would be acceptable. Whatever proof …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Overview – Information Technology Contingency Planning
… A backup is a copy of electronic information that is maintained for use if there … Establishing backup procedures is a necessary part of IT contingency planning and often critical for restoring …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0SUNY Bulletin No. SU-231
… Schedule Job Aid for each payroll period’s exact date of agency On-Line Transactions Cutoff. NOTE: Please share …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesState Police Bulletin No. SP-120
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … employee’s Job Data record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-120-2010-salary-increase-state-police-employees-represented-policeSUNY Bulletin No. SU-258
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to … To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-258-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Agencies Bulletin No. 1195
… GOER has extended the deadline for submitting the Cash-Out Election Form for the 2012 Over 40 Comp Time II Program until …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outOpinion 89-23
… department of the State of New York (see, e.g., 1988 Opns St Comp No. 88-26, p 47). Since the Division of Parole is a division of the State … lesser right of a revocable license to use (see 1983 Opns St Comp No. 83-162, p 205), it is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-23