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Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … of serving at the pleasure of the superintendent, even when appointed by the board (compare Town Law §30[10], which … the 1952 amendment -- to ensure that a deputy is in place when a superintendent is incapacitated -- would still be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not … all claims are audited and approved prior to payment when required by law. Ensure all claims contain sufficient … to approval. Ensure the Treasurer controls her signature when it is applied to checks. Discontinue allowing the credit …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … would have operating deficits totaling $38 million when it actually had operating surpluses totaling $40 … appropriation estimates and only appropriate fund balance when needed. Include provisions in adopted budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … format prescribed by the Office of the State Comptroller when preparing the District’s budget document. Develop budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93State Agencies Bulletin No. 1154
… Purpose To inform agency payroll officers of the usage of PayServ … module. PayServ will be sending an employee interface file to SFS on a weekly basis. The file contains basic employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideEmerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … 2018 survey, the Fund considers the following guidelines when evaluating business life cycle stages. Stage Traditional …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleState Agencies Bulletin No. 1380
… Purpose To inform agencies of the timeline for the conversion of the account codes in … The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. OSC is … the timeline is and how they will be impacted. Effective Date(s) Institution pay checks dated April 2, 2015 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… no later than five business days prior to the lapse date. Agencies should use NYKK0264 – Negative Segregation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Agencies Bulletin No. 187
… for each pay period must be entered on or after the first date listed in the Time Entry Submission column. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/187-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2312
… Guide to Financial Operations, Section XV.6.A. Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. … funding between the timeframe of March 20, 2025 and April 2, 2025. There should be no other disruption to PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, … waiting list based on the size of the apartment requested. When vacancies occur, applicants should generally be offered …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid recipients receive … to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the … $323,531 because they were incorrectly coded as discharges when the patients were actually transferred to another …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesComptroller DiNapoli Releases Annual Review of MTA Finances
… . Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… over the same period. Overtime earnings comprised 7.5% of total payroll spending in 2022, a significant increase … average from 2013-2021. “The workforce is the backbone of state government and many of the employees working … 142,396 in 2022 – a drastic reduction from 15 years ago when the state workforce size was over 180,000. The 2021 rate …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highDistribution of Utility Arrears in New York State
… notice to make a payment, or to enter into an agreement to pay overdue bills in reasonable installments. In June 2020, … to reduce the number of utility customers that cannot pay their utility bills. Endnotes 1 New York State …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to … is imposed on taxable items or services used in New York when a sales tax has not been paid. Under the Law, the term … Department may deny a COA in some circumstances, such as when a vendor submits an incomplete application or has unpaid …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesOpinion 88-71
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Inc. v Board of Zoning Appeals of Incorporated Village of Port Washington North , 30 AD2d 672, 291 NYS2d 991 [1968]). …
https://www.osc.ny.gov/legal-opinions/opinion-88-71IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… deletions of programs to be covered by a TSA. Raised the refund transaction exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single federal … a single transaction, such as a deposit into a State bank account. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and … receipts or use some other method to document the source, date, amount, composition and purpose of cash collections. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomUnified Court System Bulletin No. UCS-112
… Officers Association members. Affected Employees Employees in Bargaining Unit SR represented by the New York State Court … OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union Dues (Code 243 ) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officers