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State Police Bulletin No. SP-225
… is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. … dated April 27, 2022. OSC Actions: At the request of the PBA, OSC has implemented a change in the union dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … not prepare monthly financial reports for distribution to the Board for its review. Key Recommendations Update the bylaws to include the Treasurer’s duties. Prepare monthly financial …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Walworth-Seely Public Library – Board Oversight (2014M-260)
… of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of all moneys. The …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water … PWS compliance as well as system and procedural controls. In addition, there are emerging contaminants with known … the Department implemented both recommendations contained in our original audit report. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followState Police Bulletin No. SP-218
… bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. … dated May 26, 2021. OSC Actions At the request of the PBA, OSC has implemented a change in the dues for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245IX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid … that financial resources may be transferred from one fund to another with specific statutory authorization for such … acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … program. As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest rate quotes or prepare cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, … statutory limit by almost $1.7 million. The Board has not established a policy for funding and using the reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialAccounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOpinion 99-6
… year (Local Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make payments in lieu of taxes (see, e.g., Public Authorities Law, §§1012, 1020-p[2], 1105 [3], 1296[2], … Public Housing Law, §52[3], [3-a]). Since these public authorities are generally exempt from taxation (Public …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Operational Advisory No. 2
… be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year End guidance. For more information, see … lapsed, will be deleted according to the schedule provided in the Lapsing guidance. For more information see the GFO , …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesState Agencies Bulletin No. 266
… paychecks issued prior to July 18, 2001. Bank branches at the Empire State Plaza in Albany will be required to … branch locations can be found by accessing their Website at www.fleet.com. Agencies are encouraged to remind their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksState Agencies Bulletin No. 1078
… that employees will now be able to make both before and/or after tax (Roth) contributions to the NYS Deferred … to make contributions to the plan on both a before and/or after tax basis up to their annual IRS deferral limit. … the NYS Deferred Compensation HELPLINE at (800) 422-8463 and speak to a HELPLINE representative in order to facilitate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsOpinion 2005-9
… 2102-a of the Education Law if he or she was elected to the component school district board prior to July 1, 2005, but was appointed or reappointed to the central high school board after that date. The …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Huntington Manor Fire District – Cash Disbursements (2014M-108)
… oversight of the District’s cash disbursements process for the period of January 1 through December 31, 2013. … Fire Commissioners. The District’s operating expenditures for the audit period totaled approximately $6.7 million. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108State Agencies Bulletin No. 784
… Purpose To notify agencies of the direct mailing by the Internal … tax returns. Affected Employees All employees Effective Date(s) E-File leaflets should accompany paychecks and direct … of the State Comptroller (OSC), has partnered with the IRS to encourage employees to file tax returns electronically. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-file