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Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfState Agencies Bulletin No. 2272
… is used to return salary checks for a full or partial refund for employees who are not entitled due to termination, … be made payable to the Comptroller’s Revolving Exchange Account and mailed along with the corresponding AC230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeJune 2002: Advance Refunding Bonds
… Bulletin This bulletin explains the reporting requirements for advance refunding bonds. Many school districts are … calculation" that assumes that districts borrow money for the maximum period of probable usefulness allowed by … removed from the financial statements. This refunding (increases) (decreases) total debt service payments over the …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two … 2010. From 2010 through 2013, New York held average annual increases in spending to 1.7 percent. Medicaid enrollment in … waiver amendment approved in April 2014 by the Centers for Medicare and Medicaid Services provides incentives for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksMonitoring of Homeless Data
… Homelessness Assessment Report to the U.S. Congress, New York State had the second largest population of people … United States, with 103,200 homeless individuals. Further, New York State had the largest absolute increase in … use HMIS data to understand local trends, track clients’ times and locations in emergency housing, and identify gaps …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… City’s efforts to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may be on the … that most need them and to review changes in neighborhoods after rezoning. As part of that review, greater information …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallUnified Court System Bulletin No. UCS-288
… County DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State … with the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … 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/unified-court-system/ucs-288-april-2020-unified-court-system-ucs-security-and-lawAgency On-Line Reporting Procedures for Position Realignment for New Fiscal Year
Attachment from State Agencies Bulletin P-983
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-983-attachment.pdfUniform Allowance Payment for CUNY Campus Security Titles for June 2004
Attachment from CUNY Payroll Bulletin No. 201
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-201-attachment.pdfDiNapoli: Wall St. First Half Profits Jumped
… bank-holding companies reported mixed results. The average salary, including bonuses, for industry employees in New York City was $398,600 in 2018, … of the city’s securities jobs are located, the average salary was $403,400 in 2018, compared to an industry average …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedXIV.15 Updating Agency Contacts – XIV. Special Procedures
… Executive Management Point of contact for issues that need escalation or during an emergency situation. Yes Users can …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsDiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, reflecting … practices and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New York State Comptroller Thomas P. DiNapoli. More …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … to remain competitive on the world stage and a place where people want to move, put down roots and thrive.” Pandemic …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … largely been curtailed, such as distributing large sums of money outside of the budget process, have once again … definition on how that goal will be reached.” Based on the Division of the Budget’s (DOB) spending and receipt estimates …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingPinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two fiscal years ended June 30, 2014. Background … for Pinnacle employee lunch breaks and $1,121 in salary costs for a related-party employee wherein the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualWall Street Bonuses Rose In 2012
… City. Regulatory reforms are changing the way the industry does business by requiring larger reserves, limiting … proprietary trading and imposing other changes intended to reduce unnecessary risk and to enhance transparency. In … for which taxes have been withheld. The estimate does not include stock options or other forms of deferred …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… A Staten Island preschool special education provider, … Learning Center Inc., claimed nearly $1 million in expenses that did not qualify for reimbursement from … Itinerant Teacher (SEIT) program, to children ages three through five years. State Education Department (SED) …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesPayroll Forms
… will need the Adobe Acrobat Reader software installed on your computer. This software does not allow you to save your completed or partially completed form to a disk or on …
https://www.osc.ny.gov/state-agencies/payroll/formsUnified Court System Bulletin No. UCS-325
… of this bulletin is to provide agencies with instructions for manual payment of the April 2023 UCS Security and Law … (Bargaining Units DR, F8, SR, SY, 87, and 86), provides for an annual Security and Law Enforcement Differential … The UCS SLED payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-law