Date: February 15, 2001
Bulletin No. 235
|Subject||Retroactive Salary Transactions for Executive Branch Agencies|
|Purpose||To revise the guidelines governing OSCís review and approval of retroactive salary transactions.|
|Affected Employees||Agencies that submit retroactive salary transactions on behalf of their employees.|
should process salary changes in the payroll system as soon as possible.
However, the Office of the State Comptroller recognizes that it is not
always possible for agencies to complete their required processing steps
by the effective date for all transactions. Additionally, OSC recognizes
that the current guidelines governing retroactive salary transactions
do not adequately reflect the time frames necessary for many agencies
to process such transactions. Accordingly, OSC has revised the guidelines
to increase flexibility and improve processing efficiency.
The guidelines in this Bulletin supersede those in the Payroll Manual Item on this topic (See Other Salary Payments & Procedures Section of Salary Manual, Part III, Pages 23-25). A revised Salary Manual Item, reflecting the guidelines established by this Bulletin, will be forthcoming.
|Summary of Revisions to Retroactive Salary Transaction Guidelines||
The chart on the following page summarizes the revised guidelines governing the submission of retroactive salary transactions to OSC.
|Summary of Revisions to Retroactive Salary Transaction Guidelines||There is no time limit on the correction of payroll errors (e.g., failure to pay performance advances, longevity payments, contractual salary increases to eligible employees). If an employee has been paid a salary less than that authorized by law, an adjustment will be paid retroactive to the date of the error.|
|Agency Responsibility|| Transactions
that fall within the revised guidelines:
In general, OSC will not require agencies to obtain advance approval or provide documentation on retroactive salary transactions that fall within the revised guidelines. However, OSC reserves the right to require agencies to provide an explanation and/or documentation to substantiate specific transactions when warranted.
Transactions that EXCEED the revised guidelines:
For transactions that are subject to Civil Service review and approval (e.g., retroactive appointments), OSC will verify that Civil Service approval has been granted. In the event that Civil Service approval is not granted, OSC staff will contact the agency to address each situation on a case-by-case basis.
For transactions that do not require Civil Service approval (e.g., salary increases for unallocated positions, unclassified position transactions, miscellaneous payments, changes to additional pay factors), agencies must provide an explanation/justification for the retroactive transaction in the General Comments panel. In some cases, OSC may request supporting documentation to further substantiate the proposed transaction.
|Additional Information||See Department of Civil Serviceís State Personnel Management Manual Section on Retroactive Appointments - 1850(E)|
|Questions||Questions regarding this bulletin may be directed to the Payroll Audit mailbox.|