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Opinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State Legislature, a village may not conduct an … village may conduct an advisory referendum on the question of whether the village should become a city …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Compliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts education (i.e., visual arts, music, dance, or theater) during their stay to receive a high …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Many Medicaid recipients are also …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followXII.6.J Paying a Refund – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to refund revenue received. New York … Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. Refer to Section 5 … This section informs Business Units how to process vouchers to refund revenue received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the … U.S. General Services Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is $0.725 and motorcycle mileage is $0.705. … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesState Agencies Bulletin No. 794
… Affected Employees All employees with a Pay Basis Code of ANN, CYF and CAL (except employees in SUNY Grade 980) … from the Leap Year factor to the Non-Leap Year factor of 0.038356 . OSC Actions Job Data After payroll processing … which do not have an existing row with an effective date of 3/27/08 (Institution) or 4/3/08 (Administration). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/794-factor-change-fiscal-year-2008-09State Agencies Bulletin No. 1352
… after each pay cycle is confirmed Background Eligibility for the location pay earnings is based on the employee’s … in determining the appropriate location pay earnings for their employees, OSC created Control-D report NPAY799 for … Bulletin No. 1038 for overpayment recovery policies. Checklist: Agencies should review NPAY799 each cycle and make …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… providers for controlled substances in compliance with the New York State Controlled Substances Act, which limits the … disadvantaged and/or have special health care needs. The New York State Controlled Substances Act (Act), which was … providers for controlled substances in compliance with the New York State Controlled Substances Act …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsState Agencies Bulletin No. 1964
… PayServ. Background Under the current business process, state agencies submit Form AC 3340 to OSC’s Bureau of State Payroll Services through the Uncashed NYS Payroll … of a NYS payroll check. Under the new business process, state agencies must submit a payroll check stop payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newVI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to another. These transfers are governed by various State statutes, depending … which are to be moved to the reserve segregation. Budget Transfers and Interunit Budget Transfers must be transacted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewWantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is located. An … The purpose of our audit was to examine the Districts internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Genesee County – Purchasing (2015M-241)
… with purchase cards understand their responsibilities, sign the cardholder agreement and adhere to the policy. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees … will no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified … agencies should notify employees of acceptable forms of payment. If the agency chooses to accept a personal check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Examination of Island Peer Review Organization
… approval by the Comptroller’s Office pursuant to Section 365-l of the Social Services Law. IPRO entered into …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is … during our audit period did not have a recapture clause to recover benefits from the businesses if they did not meet …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programAccounts Payable Advisory No. 64
… or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed by a party other than the payee. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksBarker Central School District – Purchasing (2016M-208)
… guidance for acquiring and documenting price quotes for purchases below the competitive bidding requirements. The … describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181State Agencies Bulletin No. 779
… same amount as the annuity payable in the preceding year plus a percentage adjustment equal to the annual percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increase