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State Agencies Bulletin No. 893
… Advance Requirements Employees represented by NYSCOPBA or Council 82 whose base annual salary is below the Job Rate … in Fiscal Year 2008-2009; and was rated “Satisfactory” or its equivalent on the employee’s last annual evaluation … are Active, on a Paid Leave of Absence (except Sick Leave) or on Workers’ Compensation Leave on 3/26/09 (Institution) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/893-april-2009-performance-advances-and-pre-shift-briefing-updates-gradedState Comptroller DiNapoli Releases Municipal Audits
… and prepared and signed checks without adequate review or approval by the mayor or board. The board did not receive or review bank statements or canceled check images to help …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 591
… through the payroll system using the Time Entry page or on a standard voucher. Standard vouchers are to be used to … October 5, 2005 for employees in Administration agencies or October 12, 2005 for employees in Institution agencies. … Employees who are in Active status and are part-time or hourly on the eligibility dates are eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/591-csea-2005-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 1027
… through the payroll system using the Time Entry page or on a standard voucher. Standard vouchers are to be used … employee in BU03 on 9/29/10 for Administration agencies or 10/6/10 for Institution agencies. Employees who are in Active status and are part-time or hourly on the eligibility dates are eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1027-2010-csea-work-related-clothing-allowance-bargaining-units-03-and-04Division of Housing and Community Renewal Bulletin No. DH-56
… Advance in October 2011; and was rated “Satisfactory” or its equivalent on the employee's last annual evaluation … are Active, on a Paid Leave of Absence (except Sick Leave) or on Workers’ Compensation Leave on 3/29/12. Performance … In addition, the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedOpinion 90-9
… provides that: [t]he board of trustees , during a fiscal year, by resolution, may make additional appropriations or …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Galway Central School District - Fund Balance Management (2017M-267)
… at the end of 2016-17 was approximately $2.5 million or 11.7 percent of the ensuing year’s budgeted … overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through 2016-17. Key … source to fund one-time expenditures and needed reserves or reduce District property taxes. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267State Agencies Bulletin No. 169
… a check for the employee. This process may take one week or more after the original check date. In anticipation of … for inactive employees who may be eligible for lump sum or retroactive payments, OSC will automatically cancel direct … pay who have an action reason of Workers Comp Sup (WSP) or Workers Comp Pt Sup (WPS). Effective Date Checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/169-cancellation-direct-deposit-inactive-employees-and-certain-employeesOpinion 89-54
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section … wholly by the area of the town outside of any villages; or (3) wholly by the lands benefited thereby. If the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 88-51
… in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of moneys for … LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a lake if the work … at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has determined …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources available in downtown area) MUNICIPAL … FUNDS -- Appropriations and Expenditures (expenditures to publicize resources available in downtown area); Publicity …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Area #11 – Physical Controls – Information Technology Governance
… access to computer resources and protect those resources from intentional or unintentional harm, loss or impairment. … smoke detectors, fire alarms and extinguishers, protection from water damage and uninterruptible power supplies. Larger …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsUnified Court System Bulletin No. UCS-193
… Longevity Payment Employees must have completed four or eight years of continuous service in their current grade, have an annual salary equal to or greater than the maximum salary of their grade, and served … year. Longevity Bonus Employees must have at least 20, 25 or 30 years of continuous service in the UCS as of 03/31/13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityResponsibility for IT Internal Controls – Information Technology Governance
… controls reduce the likelihood that significant errors or fraud will occur and remain undetected. Internal controls … governing boards do not design internal controls or develop the written policies they adopt. The governing … be directed to the CEO, IT manager, department head(s) or an IT vendor. Asking the right questions is not only an …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Comptroller DiNapoli Releases Municipal Audits
… for department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, obtain … County) The board was not properly auditing claims prior to approving them for payment. As a result, the risk is …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Optional Membership – Membership and Enrollment
… July 27, 1976, ERS membership is optional for: Temporary or provisional positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard number of hours for full-time … position; Duration of employment for less than one year, or employment of less than a 12-month per year basis; or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipConclusion – Improving the Effectiveness of Your Claims Auditing Process
… effectively, it can identify claims that have violated or bypassed purchasing and other important internal controls. … in a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … stops here;" nothing could be more true when an improper or poorly documented claim is rejected, or even held …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWilliam Floyd Union Free School District – Payroll (2016M-165)
… officials did not adequately segregate payroll duties or establish sufficient compensating controls over the … independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll source …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165State Agencies Bulletin No. 1395
… of OSC’s automatic processing of the April 2015 CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1395-april-2015-civil-service-employees-association-csea-salary-increaseXI-A.9 Receiving – XI-A. Purchasing
… agencies must have policies and procedures in place for receiving. Receiving should be accomplished and recorded … correct before certifying to the Comptroller that claims for payment are just, true and correct and, therefore, … receiving function agency-wide. A proper receiving process for goods and services guards against inherent risks that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receiving