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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … There must be an external obligating event to recognize an ARO. Obligations that arise solely from a plan to sell or … Internal Obligating Events In order to recognize an ARO, there must also be an internal obligating event. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and … and efficient operations. Key Findings The Unemployment Insurance System data has not yet been classified as required … Security Policy, even though 80 of the 83 unemployment insurance applications in use by the Department have been …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemXII.7.B Voucher Denials – XII. Expenditures
… most common reasons payments are rejected. See the chart of rejection codes below. BULKLOAD BUSINESS UNITS Bureau … will contact Bulkload agencies via email to inform them of the rejection reason. Agencies can run the Agency Comments … will contact Online agencies via email to inform them of the rejection reason. The voucher will appear in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsOpinion 92-35
… to its taxable real property. November 2, 1992 John R. Thompson, Receiver of Taxes & Assessments Town of Tonawanda 1 …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Unified Court System Bulletin No. UCS-218
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsState Agencies Bulletin No. 1906
… bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings … fiscal year 2021-2022. Affected Employees Employees with line number changes reported in the New York State Electronic … checks dated 04/28/2021. Agency Actions Reporting Line Number Changes Line number changes must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Opinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … private property as settlement of the claim so long as the value of the improvement does not exceed the reasonable value of the claim. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Unified Court System Bulletin No. UCS-248
… Service Employees Association (CSEA – BU 87), provides for a retroactive increase to the Senior Officer Series Differential (SOS) for all eligible members. The revised side letter dated … Officer Series Differential (SOS) retroactive increase for Bargaining Unit 87 will be paid using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosState Agencies Bulletin No. 774
… in Bargaining Unit 21 Effective Date(s) Paychecks dated 1/23/08 (Administration) and 1/31/08 (Institution) Contract Provisions and Eligibility April 1, 2003 Increase to Longevity Amounts and New 25 Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitrationOpinion 91-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch 574) -- Powers and Duties (pursuant to Laws of … Concerning the powers and duties of the town board in relation to a park district which …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Forms and Resources – Reporting Elected and Appointed Officials
… Resolution Continuation Form (RS2417-B) Use this form if you need additional rows when you complete the RS2417-A. Standard Work Day and Reporting … Resolution (RS2417-A) Sample This resource may help if you have questions while completing the RS2417-A. … Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesClimate Act Goals – Planning, Procurements, and Progress Tracking
… Program The Climate Act, effective January 1, 2020, is one of the most ambitious laws designed to address the negative impacts of climate change in the United States. The Climate Act … energy supply. The Climate Act requires that a minimum of 70% of statewide electric generation secured by …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingV.3.G Product Code – V. Chart of Accounts (COA) Governance
… will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require Product … codes refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE … means all agencies are able to access the complete list of Product codes in the SFS. The Product ChartField is six …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of Fallsburg and … the required annual financial report with the Office of State Comptroller since the 2008 fiscal year. Although the … Annual Financial Report is filed with the Office of the State Comptroller within 60 days of the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military … To describe changes that are required to apply the proper taxation for employees who are receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendCincinnatus Central School District – Procurement (2021M-111)
… may not have been procured in a manner that ensured the economical use of public funds. Officials did not: … of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, … for 23 years, without seeking any competition to confirm the rates paid were reasonable. Seek competition for textbook …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111State Agencies Bulletin No. 1905
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … code on the employee’s Job Data page is 0008 and the value in the FIS Amount field is less than or equal to the … code on the employee’s Job Data page is 0008 and the value in the FIS Amount field is less than the Hiring Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesState Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll … insufficient to cover all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions are taken when an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedOpinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements where capital improvement has a period of probable usefulness of five years) GENERAL MUNICIPAL LAW, … Whether the permissive referendum requirements of General Municipal Law 6c are applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Town of Marathon – Claims Audit Process (2022M-124)
… $120,992 did not have appropriate support such as a voucher, itemized receipt or invoice. 15 claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124