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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when … and deferred inflows of resources - are recognized in the accounts and reported in the financial statements. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXI-A.8 Payment Tolerances – XI-A. Purchasing
… of the State Comptroller (OSC) approved the use of select payment tolerances (tolerances) in the Statewide Financial … process without a match exception and ultimately result in payment to the vendor without Business Unit staff … the need. Business Units should not process invoices for payment that include prices higher than those on the related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesState Agencies Bulletin No. 1935
… Section 169 Commissioners and other positions specified in Executive Law Section 169 (e.g., Board Members and Board … Section 169 Commissioners and other positions specified in Executive Law Section 169 are affected. Background … Increases for the Executive Law Section 169 positions in Administration Pay Period 11L/12C, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 1857
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a … responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedCUNY Bulletin No. CU-679
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for “Miscellaneous Earnings". Affected Employees CUNY … Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-679-cuny-skilled-trade-auto-mechanic-retroactive-raisesState Agencies Bulletin No. 1953
… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2021 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 88-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - … surplus bond proceeds are available to pay debt service on bonds issued for the purposes of a town improvement … the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local Finance Law relative to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Agencies Bulletin No. 2168
… OSC Actions: OSC has created a file of employees with taxable wages for 2023 and compared that information with SSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit … needed to obtain or complete higher education, such as at a college or trade school. The audit found a significant number of students did not graduate on time and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationState Agencies Bulletin No. 2060
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1768
… purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2275
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify the Social Security card presented by the employee is the most recent card issued by the SSA. If the information reported in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Police Bulletin No. SP-244
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly eligible employees, will continue even if there is … Annual Addl Earnings (to prevent making another payment) Retirement Information: The 2024 Hazardous Duty Pay is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family Services has established and … our communities to thrive but, according to the New York State Child Care Availability Task Force, the system’s … have been $1.09 million (18%) less had the State Education Department’s (SED) capacity information been used. We …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsEldred Central School District - Financial Condition (2018M-138)
… condition. Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followLeaves of Absence – State Police Plan
… pay. Workers’ Compensation You will usually receive up to one year of service credit for time spent on workers’ compensation leave per incident. To determine your eligibility and the cost, if any, please send a request to NYSLRS using our secure contact form . Please include the …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceSuffern Central School District - Financial Condition (2019M-145)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. … Monitor employee Internet use on District computers and enforce compliance with the AUP. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195SUNY Bulletin No. SU-265
… Purpose To provide instructions for processing Discretionary Lump Sum Payments. Affected … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Fall semester only may be made beginning in … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Spring semester only may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018