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State Agencies Bulletin No. 2033
… purpose of this bulletin is to provide agency instructions for processing the 2022 Institution Teacher Summer Session … determined by the facility. Eligibility Status Contracts for 21P teachers will end on the last day of the academic … regular position and continue to be paid. Agency Actions for Summer Session Procedures Agencies must process Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Section 4.A - Vendor Classifications of this Chapter) Open for Ordering – If this box is checked, purchase orders can be created for the vendor. ( Chapter XI-A, Section 3 - Purchase Orders … Chapter) Certifications – Reflects government programs for which the vendor qualifies. ( Section 4.A - Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29CUNY Bulletin No. CU-806
… with the 2022-2027 agreement between CUNY and the New York State Nurses Association (Bargaining Unit TE). Eligibility … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-806-2024-city-university-new-york-cuny-nurses-health-specialtyDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … have underperformed,” DiNapoli said. “It is important for the state’s climate goals that these funds are used …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsState Comptroller DiNapoli Releases Municipal & School Audits
… complete, accurate and timely accounting records. As a result, the board lacked reliable records and reports to … were not reported in the annual financial report. Of the 20 journal entries reviewed, six were not properly recorded, … were accurate and overstated cash by $747,000 in the 2022 AFR. In addition, the supervisor did not perform a …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1492
… Purpose To explain the new functionality to the New York State Payroll System (PayServ) and procedures … a required field for all new hires. Agencies will not be able to complete a hire transaction without entering the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysPlattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Medina Central School District - Tax Collection (2019M-151)
… (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely … complete, accurate and timely records. The Board and District officials did not provide sufficient oversight of … Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Waterloo Central School District - Financial Condition Management (2019M-137)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the … six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Wright – Financial Operations (2014M-277)
… in an increase in general fund balance while raising taxes. The Board did not ensure that purchases were at the … records. Key Recommendations Adopt realistic budgets based on prior years’ actual results and current and future known …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Message from the Comptroller – 2022 Financial Condition Report
… Yorkers, and plays essential roles in programs including K-12 education, mass transit and social assistance. Critically, … health to public safety, energy and the environment, K-12 and higher education, transportation and more. Although …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Mary Rain and the St. Lawrence County Sheriff’s Office for their hard work and partnership with my staff to bring … a Class D felony, and official misconduct, a misdemeanor, for crimes dating back to 2011. As tax collector, Sheppard is responsible for recording, depositing, remitting and reporting all real …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsComptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… to the minimum wage and phased-in personal income tax cuts for most taxpayers, but adds to state debt and shifts … a $1.4 billion increase in K-12 education assistance for the coming school year. The 6.1 percent aid increase … which amount to half a percentage point or more for most taxpayers with incomes over $26,000 when the changes …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andVillage of Hewlett Neck – Financial Management (2022M-35)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Gates-Chili Central School District - Financial Management (2019M-53)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings District officials … insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … despite having sufficient funds to finance the District’s increased costs. Key Recommendations Provide transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a … to which the town is authorized to adopt local laws. One of the exceptions stated in section 10(1)(ii)(d)(3) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1The Increasing Threat of Identity Theft
… has brought enormous suffering and persistent uncertainty to New Yorkers. Adding to both the financial and … life, identity theft can affect a victim’s ability to get a job, rent an apartment or obtain college loans. In some … Mitigation Program is intended to inform consumers about how to protect their personal identifying information, to …
https://www.osc.ny.gov/reports/increasing-threat-identity-theft