Search
VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… costs between governmental and non-governmental funds) E. Operating and Appropriated Transfers ( Operating - used to move monies originally deposited in one … containing specific legislative authorization to do the transfer.) Submitting APJV and GLJE transactions in SFS In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) Although district officials had some good controls over disbursements, the board did not always …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsState Contract and Payment Actions in February
In February the Office of the State Comptroller approved 1533 contracts for state agencies and public authorities valued at $48 billion and approved nearly 34 million payments worth nearly $127 billion
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryState Comptroller DiNapoli Releases Audits
… over the audit period. Office of Parks, Recreation and Historic Preservation – Oversight of Construction Management … asthma awareness and helping families manage asthma in area of risk. LHDs did not sufficiently perform required …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsResponse to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability Assistance (OTDA) is … provided to victims of human trafficking (survivors). The audit covered the period from January 2019 through May 2024. About the … To determine whether the Office of Temporary and Disability Assistance OTDA is …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingTown of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the … in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office … inventory of the millings the Town should have on hand. Update the sale price of millings in accordance with the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Estimated Invoice
… Overview Your estimated invoice is provided in July for informational purposes and approximates your final annual … down by tier, plan and option. SFY 2024-25 and SFY 2025-26 Rates for the Employees’ Retirement System SFY 2024-25 and …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceFocus on Facts
… Monitoring Tool Contracts by the Numbers Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York … Economy (February 2022) The Economic Impact of the Great Outdoors (June 2022) Protection of Managed Pollinators …
https://www.osc.ny.gov/focus-onSUNY Bulletin No. SU-136
… Calendar ( CAL ) employees will remain on the payroll in their regular positions and will continue to be paid. … Employees paid during the academic year 2006-2007: In addition to the above, the following procedures are … during the 2006-2007 academic year. Summer Session Worked in the Same Agency If the Summer Session is worked in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsSUNY Bulletin No. SU-186
… Class: 4 Benefit Program: 08U Newly Appointed/Casual Services For a newly appointed employee working a Summer Session casual service position, the agency must submit the … health insurance effective 6/7/12. Agencies must cancel tax sheltered annuities, federated funds, maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsState Agencies Bulletin No. 1256
… Purpose On March 16, 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends portions of the Retirement … Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the defined contribution … On March 16 2012 Chapter 18 of the laws of 2012 was enacted into law and amends portions of the Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 97-6
… with the construction of an addition to an existing building for purposes of housing the E911 operations, … with the construction of an addition to an existing building are proper expenditures of the E911 surcharge …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 97-21
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … of law indicate that a different meaning or application was intended from that required to be given by this chapter" … St Comp No. 90-31, p 73). Section 263 of the Education Law was last amended by chapter 273 of the Laws of 1950, which …
https://www.osc.ny.gov/legal-opinions/opinion-97-21SUNY Bulletin No. SU-218
… Purpose To provide agency instructions for processing the 2015 SUNY … on the payroll in their regular position and will continue to be paid. Summer Session Payment Procedures Summer Session … Earnings Code SRC (Summer-Retirement Credit) must be used to ensure accurate reporting of service credit to the proper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsOther Bulletin No. 13
… for at least six (6) pay periods; and The promotion was temporary and the employee has been reinstated to their … another lower graded qualifying position; or The promotion was permanent, but the demotion occurred: in lieu of layoff; … Eligible for Payment Due to Demotion If an employee was ineligible on 9/30/10 and becomes eligible in 2010-2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sumOpinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… a major strain on its budget. A report released today by New York State Comptroller Thomas P. DiNapoli highlights key … the end of 2022. Fortunately, the MTA, with help from the city, state and law enforcement, seems to be making progress. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest … decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… lost almost $6 million that could have been used for good, but instead was allegedly squandered away by Klein. ” …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportVI.I Overview – VI. Budgets
… which can be charged on financial transactions and a ‘Reserve’ segregation which cannot. Budget journal entries … in the available segregation and all 2014-15 and prior active appropriations became fully segregated by converting … budget ledger and use. The format of Budget Reference on active appropriations will be ‘A’ followed by the fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overview