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V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency as defined by … its own BU. Following are general guidelines to indicate when a separate GL BU may be warranted. Created by statute – … debits/credits) by BU. Where transactions entered by users do not balance by BU, system-generated entries will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuForms and Publications
… the security/cash item you are requesting to claim. Change of Address Form - Use this form if your address has changed … for Individuals ( W-8BEN-E for Entities) - If you do not reside in the United States (U.S.) and do not have a U.S. Social Security Number. Reporting Forms …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15States' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
Federal Spending Received Minus Taxes Paid
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… Through 2017, downstate areas accounted for 51 percent of the nearly 200,000 total net jobs gained through IDA … regions. The prior year, downstate outpaced the rest of the state with 57 percent of the total. “The need for … efforts has never been higher,” said DiNapoli. “My office releases IDA data so New Yorkers can examine if …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… S. Mills, the U.S. Housing and Urban Development, Office of the Inspector General (HUD OIG), and the New York State … funds,” DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. … citizens that relied on them for a safe place to live. I thank the Comptroller’s Office, Jefferson County District …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… P. DiNapoli announced. “Randy Ray allegedly took advantage of his sister-in-law's death to fund his lifestyle,” DiNapoli said. “I will continue to safeguard the pension system and partner … The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the Supreme Court, Appellate …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and develop a multiyear financial plan. Adopt budgets that do not appropriate fund balance that is not needed. Use …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to line his own pockets,” DiNapoli said. “Thanks to my partnership with District Attorney Oakes and the New York … Police Acting Superintendent Steven A. Nigrelli said, “I thank our State Police members and partners from the State … this investigation. Mr. Fisher was placed into a position of leadership and trust by his employer and students. For his …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or … purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … The loan status also dictates the account code to use when recording repayments. The loan status can be found on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesSUNY Bulletin No. SU-300
… including increases for employees whose annual salary is below the annualized equivalent of the minimum wage … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective December 31, 2018) will continue … Westchester County $14.00* Other (job location outside of NYC, Nassau, Suffolk or Westchester Counties) $12.50 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedOpinion 91-32
… for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC AUTHORITIES LAW, §2045-a, et … location of a municipal facility. It has been noted that: When a public agency has so interfered with property that the … gratitude or charity might impel a generous individual to do.... When the only impediment to legal liability lies in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Responsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the … process, transmit and store can be trusted; are available when needed; and are adequately protected from unauthorized … and ethical leadership. Generally, governing boards do not design internal controls or develop the written …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Agencies Bulletin No. 795
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and … Services BU03 Institutional Services BU04 Effective Date(s) Administration Pay Period 26L, paychecks dated April … Agency Actions Agencies must use the following procedure when reporting the Special Assignment to Duty payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesOversight of the STEM Incentive Program
… and whether HESC has only made payments on behalf of recipients who are in compliance with Program regulations. … have access to a college education and an understanding of their financial aid options. The Program provides a full … included a policy to pro-rate loans for any recipients who do not fulfill work and residency requirements. However, HESC …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… DiNapoli said. “There are a lack of forward-thinking strategies, widespread training, and specific and measurable … Help to 2800 Public Entities Responds to Attacks But Lacks Strategies for Preventing Them …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Hess Corp. and Chesapeake Energy Corp., that have failed to demonstrate they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … are part of DiNapoli’s comprehensive Climate Action Plan to address investment risks from climate change and his …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … it shall also have an acting justice who shall serve when requested by the village justice or in the absence or … is to serve only when the village justice is unable to do so, clearly contemplates the existence of separate offices …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements … is appropriate. Several conditions must be met before OSC can begin allowing participation and they are discussed … Mail Authorization Form. This form must include a contact person for PayServ related issues as well as a contact person …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … require district officials to properly document compliance when they sought competition. Furthermore, the policy did not … received. However, district officials said that they do not issue a press-numbered triplicate receipt for moneys …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits