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Accounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ … Operations (GFO) . As a result, we have clarified Citibank’s requirements in the GFO, Chapter XII, … eg or spaces in the invoice field of vouchers payable to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldOutstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … on December 1, 2011 found that New York City Department of Buildings (Department) managers did not have effective … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followOpinion 98-5
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- … county coronerfuneral dir had a prohibited interest in a contract if he submitted a bill for burying a deceased …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Expenditures (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and … Whether absent a special act of the State Legislature the fire district may return monies …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 90-26
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not … for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 89-42
… issued in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. … invest village funds in those obligations. A Treasury bill is an obligation of the United States issued under section 5 of the Second Liberty Bond Act (31 USC §§3104, 4121; 31 CFR 350.1[a]). Treasury bills …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Agencies Bulletin No. 434
… information regarding new Earnings Codes used by OSC in time entry for employees who are due a tax refund. … the result of incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the … This new process will allow agencies to view the refunds in the Payroll System. The new Earnings Codes are: TF1 - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservCity of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Access-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … MTA's third-party administrator for automobile liability insurance, Claims Service Bureau (CSB). CSB handles claims … Ensure all carriers are in compliance with contract accident reporting requirements. Ensure that carriers' drug …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsNotice of Reserve Funds
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … To provide increased transparency in school district fiscal operations by requiring publication …
https://www.osc.ny.gov/legislation/notice-reserve-fundsState Agencies Bulletin No. 2252
… Purpose: The purpose of this bulletin is to inform agencies that position pools in … 27, 2024, are affected. Background: Certain chart of accounts strings in SFS that are attached to position … OSC Actions: The attachment below contains a spreadsheet of all current position pools that are associated with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2252-sfs-chartfield-strings-payserv-9132024-9272024-lapse-datesHigher Education – 2023 Financial Condition Report
… from the prior year. The State has a higher proportion of private college attendance than most states, or 45 percent compared to 22 percent of students nationwide in Spring 2023, according to the … Costs and Financial Assistance Average costs of tuition and fees for full-time, in-state students for the …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… New York's agriculture industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows … and snap beans – among the top five nationwide. The report is available online at: …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmVoluntary Compliance Program
… in our Handbook for Reporters of Unclaimed Funds , as set forth by the United States Supreme Court. Companies should … checklist to determine reporting liability. A reach-back period of ten years plus the dormancy period applies to … receive amnesty from penalties and interests on the reach-back period. Reunite owners with their lost funds. Access to …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programArchived Data and Publications
… Documents and data linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … Documents and data linked below relate to the original Fiscal Stress Monitoring …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCase Management (Follow-Up)
… To determine the extent of implementation of the eight recommendations included in our initial audit report, Case … extent of implementation, as of May 12, 2025, of the eight recommendations included in our initial report. Key Findings … initial audit report. Of the initial report’s eight audit recommendations, one was implemented, four were partially …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followSUNY Bulletin No. SU-375
… is to notify agencies of a change in the dues structure for employees represented by UUP. Affected Employees: SUNY … the request of UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $38,087 or less is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureState Agencies Bulletin No. 2355
… Purpose: The purpose of this bulletin is to inform agencies that … are effective 09/15/2025, or 09/30/2025. OSC Actions: The attachment below contains a spreadsheet of all current … on 09/15/2025 or 09/30/2025. A link will be posted on the PayServ bulletin board as well as the OSC website. See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesViewing Your GASB Report – Governmental Accounting Standards Board
… dating back to State Fiscal Year 2015 are available). Your report can be generated as a PDF or Excel file, which you can … Board GASB Statement No 68 employers can view their GASB report in Retirement Online …
https://www.osc.ny.gov/retirement/employers/gasb/viewing-your-gasb-reportCollege Readiness (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, College Readiness (Report … and high schools (excludes charter schools/students) in the 2023-24 school year. Over the past several years, NYCPS has reported increases in the percentage of students graduating from its high …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-follow