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State Agencies Bulletin No. 1443
… not receive refunds of Social Security and Medicare taxes, or received a portion of such refunds due to late agency … agencies were instructed to place employees out on PLA/WCF or PLA/SWC. These leave codes were created for OSC to refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileSupplemental Payments to Executive Employees
… County Health Care Corporation (WCHCC) is a State Public Authority created under Sections 3300-3321 of the Public Authorities Law. The primary mission of Westchester … Guidance regarding performance incentive programs for public authorities has been developed through the application …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Agencies Bulletin No. 1352
… regarding the recovery of the overpayment. Refer to Payroll Bulletin No. 1038 for overpayment recovery policies. … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To inform agencies of a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportSUNY Bulletin No. SU-81
… Article 20.7 of the 1999-2003 Agreement between the State and United University Professions (Bargaining Unit 08) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-81-discretionary-increases-suny-employeesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… have been more prudent than basing the distribution of funds on the population. As a result, regions like New York … York City would have received $9.4 billion. The use of CRF funds is restricted to unbudgeted financial needs associated … March 1, 2020, to Dec. 30, 2020. Under current law, the funds cannot be used to offset revenue losses. CRF funds can …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19State Comptroller DiNapoli Releases School Audits
… officials did not ensure online banking access was limited to board-authorized users because no one reviewed online … 10 online banking users, six were not authorized to conduct online banking and were inappropriately provided with access. Five of the six users not authorized to conduct online banking and two others inappropriately had …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsIX.12.O Refunds – IX. Federal Grants
… of refunds is identified through a review of the NYGL0394 report produced by the SFS. The report identifies all federal … threshold of $50,000 or more. State Interest Liability For each refund, a state interest liability accrues from the … timely basis will have to separately account for the time (number of days, program, total refund and federal portion of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… that should be set aside in the reserve segregation. This new business process means that State Agencies will no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewControls Over Vehicle Use and Transportation-Related Expenses
… not receiving best pricing for services. The Department does little to hold the Contractor accountable for its …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesState Agencies Bulletin No. 2212
… AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and processed by OSC. … the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is due a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsFinancial Condition and Outlook
… School of Graduate Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about 8,000 faculty and staff and is the fourth largest employer in Brooklyn. It reported …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookOpinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … justification for the classification. Generally, this Office does not evaluate the validity of the basis for …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 89-9
… affidavit as provided in this section. ABANDONED PROPERTY LAW, §1310: Wages of a deceased county employee which remain … the Surrogate's Court Procedure Act (SCPA) authorizes the payment of certain debts owed to a decedent without … has paid or incurred the funeral expense of the decedent. Payment may not be made until at least thirty days after …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Agencies Bulletin No. 271
… Purpose To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301What is the Real Property Tax Cap?
… the New York State Comptroller (OSC) play important roles in the process. Local governments, libraries, schools (except New York City) and fire districts must report to OSC: the information necessary to calculate their … at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… process and did not ensure that the Treasurer disbursed money only after Board resolutions. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m