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II.3 Overview – II. New York State Financial Accounting
… elections when it must be submitted by February 1. The financial cycle is the process through which New York State manages its financial resources while providing services to the people of … the state. The financial cycle includes four major phases: PLANNING the spending and revenues to meet the state's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewOpen Educational Resources
… Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges … services and $1,287,945 in other than personal services [OTPS]) that was reportedly spent but for which CUNY could not … would help ensure colleges maximize their State OER allocations and provide more cost savings opportunities for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDivision of Housing and Community Renewal Bulletin No. DH-102
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-102-october-2019-district-council-37-dc-37-rent-regulationFinancial Oversight of the Advantage After School Program
… Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community organizations is spent in accordance with program guidelines and whether these … State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programOpinion 88-35
… services); (combination of purchase of commodity and professional services) -- Sole Source (acquisition of … serves the public interest and is available from only one source. Prior opinions superseded to the extent … the competitive bidding requirements of section 103. The two common law exceptions which may pertain to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Other Bulletin No. 58
… see Agency Actions – Payments Not Processed Automatically. Control-D Report Available Before Processing NPAY756 – … years of continuous service (identified by Increment Code 2007-2011) or $4,500 for employees with fifteen (15) or more … Who Filed for Retirement Social Security Benefits Per Internal Revenue Service Publication 957, OSC will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfCUNY Bulletin No. CU-718
… Background Pursuant to the Memorandum of Agreement between CUNY and for the Term of 12/01/2017 through 02/28/2023, a 2% general salary increase was authorized effective … Available Prior to Processing OSC will provide CUNY with a list of employees who will not be processed. This report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveState Agencies Bulletin No. 1761
… Purpose The purpose of this bulletin is to inform agencies that position pools in … require updates for SFS lapsing. Overview Certain chart of accounts strings in SFS that are attached to position … for use in PayServ. OSC will provide a spreadsheet of all current position pools that are associated with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1761-sfs-chartfield-strings-payserv-09132019-09272019-lapse-datesDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it belongs to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… the state pay for college this year,” said DiNapoli. “The latest reduction to the Direct Plan’s management fees means … the largest direct sold 529 plan in the United States. The latest reduction, from 0.17 percent to 0.16 percent, follows …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planState Comptroller DiNapoli Releases Municipal & School Audits
… period, the village earned $1,516 from money on deposit in its two checking accounts, which had an average monthly … the village may have earned an additional $148,755 in interest earnings. Village officials did not: solicit … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-95
… the October 2018 Rent Regulation Services Unit (RRSU) LLS payment and provide instructions for payments not processed … Longevity Payment effective October 2018 as a one-time, lump sum payment in the amount of $1,250 or $2,500. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-95-october-2018-district-council-37-dc-37-rent-regulationOther Bulletin No. 34
… if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in … the appropriate transaction to correct the information. Do not add or delete employees whose eligibility will change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfOther Bulletin No. 49
… is effective 04/01/19 and may be submitted beginning in Administration Pay Period 3L. The payment will be processed … on 03/31/2019 becomes eligible if they return to the payroll or are appointed to an eligible position between … requirement following the employee’s return to active payroll status. Demotions after 03/31/2019: An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfService Diversions for Maintenance and Capital Projects
… place when LIRR must close all or a part of a track line for capital projects or maintenance. When service diversions … safely access the tracks. Diversions should be scheduled in the most cost effective manner and to minimize the … by a planned diversion, Public Affairs is responsible for notifying the public in advance. Key Findings The annual …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsBay Shore Union Free School District - Procurement (2018M-212)
… [read complete report - pdf] Audit Objective Determine if District officials approved purchases before items were … services not subject to competitive bidding. Key Findings District officials did not: Seek competition for 16 of 20 … for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Local Government Ethics
… of interest and ethics laws covering local governments in a number of ways including, but not limited to, … prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative have an interest and expanding …
https://www.osc.ny.gov/legislation/local-government-ethicsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade … students in grades 7-8. "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help them develop healthy …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… The Albany Times Union today, urging the state Legislature to pass comprehensive campaign finance reform in New York, … government groups that had spent decades fighting for this change were outraged and encouraged me to reject it. In the … Board of Elections for making thoughtful suggestions on how to make a new public finance system viable: officials …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-elections