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Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfDivision of Housing and Community Renewal Bulletin No. DH-70
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-70-2014-csea-pef-and-rrsu-over40-comp-time-ii-cash-outDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s … found plans with incorrect or outdated contact information for key personnel, unarmed door alarms and radios that were … a time of school shootings by requiring districts to plan for the unthinkable,” DiNapoli said. “While it’s clear the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningVillage of East Rockaway – Justice Court Operations (2017M-206)
… and Court officials could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received during the audit period. Key Recommendations … bail records to determine how to disburse the existing funds in the bail account. Review cash receipt documentation …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Sodus Central School District – Financial Management (2016M-392)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition … which is governed by an elected seven-member Board of Education, operates three schools with approximately 1,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… inventory of IT assets (computers, tablets, document cameras, etc.).As a result, District officials cannot be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment … online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capCUNY Bulletin No. CU-666
… Charitable Campaign will begin in paychecks dated January 2, 2020. Background and CUNY Charitable Campaign Guidelines … from the pledge form in the EmplID field of the dialog box and select Search. The employee’s General Deduction page … Calculation Routine – Select Flat Amount from the drop down box. Deduction End Date: Institution (Lag) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignDiNapoli Statement on His Placement Agent Ban Becoming Law
… P. DiNapoli today issued the following statement after Gov. Cuomo signed DiNapoli's legislation to prohibit the use … P DiNapoli today issued the following statement after Gov Cuomo signed DiNapolis legislation to prohibit the use of …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawState Agencies Bulletin No. 1470
… 82 SSPU DRP reductions is less than zero (0) in one or more record number Background As part of the Council 82 … Payroll Status is equal to Active, Leave With Pay or Leave of Absence on any record number , the Earnings field … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planState Agencies Bulletin No. 1646
… Purpose To notify agencies that OSC will be unable to print checks for employee Direct Deposit Returns and Reversals … check printing when SFS becomes available. Therefore, the checks will not be available to process a Report of Check … To notify agencies that OSC will be unable to print checks for employee Direct Deposit Returns and Reversals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1646-direct-deposit-returns-and-reversals-during-statewide-financial-systemState Agencies Bulletin No. 1480
… completed as soon as possible. If an employee notifies the payroll office of a direct deposit account change or closure … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1480-direct-deposit-returns-and-reversals-during-statewide-financial-systemState Agencies Bulletin No. 1553
… Financial System will be unavailable for use due to fiscal year end processing. Effective Date(s) March 31, 2017 through the completion of fiscal year end processing OSC Actions OSC will continue to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1553-direct-deposit-returns-and-reversals-during-statewide-financial-systemState Agencies Bulletin No. 1386
… unable to print checks for employee Direct Deposit Returns and Reversals during the SFS blackout period. Affected … April 7th) OSC Actions OSC will continue to receive and process direct deposit returns from the financial … the SFS blackout period ends. OSC will continue to receive and process direct deposit reversals to and from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1386-direct-deposit-returns-and-reversals-during-statewide-financial-systemCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… to facility staff, as required, by the December 31, 2017 deadline. DOCCS officials stated they did not meet the submetering deadline because they are installing more meters than … energy reduction until well after the April 1, 2020 deadline. Key Recommendation Continue implementing capital …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsCUNY Bulletin No. CU-459
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Effective … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Health Benefits Application and the MSC Enrollment/Change Form. An employee will receive $500 for waiving family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-459-city-university-new-york-cuny-health-benefits-buy-outDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… to maximum benefits are being phased in through October 2026, at which point they will equal 50% of the New York … will phase in increases to the minimum benefit through 2026, after which it will be set at 20% of the New York State …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersPenfield Central School District – Procurement (2022M-76)
… totaling $4.6 million. From seven professional service providers totaling $3.3 million. District officials … services. Complete a cost-benefit analysis for major District initiatives. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76