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X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… of this Chapter) Open for Ordering – If this box is checked, purchase orders can be created for the vendor. ( … – A twelve digit number that indicates whether the vendor is a local governmental entity in New York State. Customer ID – If this number is displayed, the vendor is a centralized customer. ( Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationDiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to … given to children and employers, inadequate monitoring of work conditions, and insufficient enforcement of requirements to set aside some of the children’s earnings … The state Department of Labor is falling short in enforcing New Yorks laws to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… of Labor’s rule are trying to impose partisan politics on what should be dollars and cents, nonpolitical investment … of the New York Common Retirement Fund (Fund), which is the one of the largest public pension funds in the United … management requires contending with real-world issues. What investors, including the Fund, increasingly recognize is …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionUnified Court System Bulletin No. UCS-206
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Civil Service Employees Association (CSEA), provides for a salary increase of two percent (2.00%) effective October 1, … will be updated with the following information. If a row does not currently exist with the Effective Date, a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctUnified Court System Bulletin No. UCS-224
… consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor … 05680 (New York City’s County Clerk Current Payroll) is determined pursuant to Chapter 491 of the Laws of 2009 and … Increase (Bargaining Units 87, 86, 88, CT). The report is sorted by Department ID, then alphabetically by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when each party in the contract … the contract. Don’t assume that the contract lease term is the same as the standard lease term. The lease term …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesCortland County – Public Water Supplies (2016M-318)
… 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is composed of 17 elected members who represent its one city, …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate … general fund budget totaled approximately $613,300 and is funded primarily through property taxes. Key Finding The … and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… DiNapoli said. “Fortunately, our diverse portfolio is built on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are one of the nation’s strongest … (7.76%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… returned an estimated 4.15%. “While investors continue to face uncertainty, steady economic growth has continued … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterHyde Park Fire and Water District – Procurement (2025M-31)
… the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Hammond Fire District – Board Oversight (2024M-151)
… the required procurement or investment policies, and only one of the five Board members complied with New York State … member to complete fiscal training in a timely manner. One Board member has not yet completed the required training …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … is remaining on the contract. Periodically, OSC will close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with contracts in a timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… accounted for or safeguarded; the Treasurer managed only one of the nine bank accounts; the Chief had complete control of one account and the President controlled seven accounts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightExamples from GASB Statement 34 - Statement of Net Assets
… 38,911 Noncurrent liabilities: Due within one year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 157,784,651 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… did not establish written procedures identifying who is responsible for managing and monitoring building access …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… they support LGBTQIA+ employees in the workplace. “June is Pride Month, when millions of Americans come together to … and ultimately lead to improved shareholder value. That is what we are after.” The requests, directed to 17 companies …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… “The In-State Private Equity Investment Program is proof that investing strategically in New York companies … our local economies.” The In-State Private Equity Program is designed to meet fiduciary standards and provide … to economic development in the state. Graycliff Partners is pleased to partner with Comptroller DiNapoli and the New …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Thomas P. DiNapoli announced today. ClearMomentum is one of hundreds of companies across the state that the … returned nearly $300 million to the Fund. "ClearMomentum is part of a growing list of highly successful investments … located in the Finger Lakes region. "Trillium Group is pleased to have provided ClearMomentum with the expansion …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… adoption of the Climate Change Disclosure Rule: “This is a significant victory for investors who are committed to … and engagements with portfolio companies. “This rule is a critical step toward greater transparency and … but the work to improve climate risk disclosure is not done. Investors must be vocal in the protection of …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-rule