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I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsOpinion 94-31
… 1994 Meredith Capobianco, Village Administrator Village of Massapequa Park … Whether a village and the union …
https://www.osc.ny.gov/legal-opinions/opinion-94-31State Agencies Bulletin No. 2214
… Employees with Line Number changes reported in the New York State Electronic Personnel System (NYSTEP) are … Job Change Requests > Job Action Requests Select the New Posn button. Action – Posn Chg (Position Change) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Orleans County – Court and Trust Funds (2024-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … services efficiently as they face the difficult task of managing costs that continue to rise.” The 2% allowable …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State … about how goals would be achieved. Other states are doing a better job, enacting stand-alone allocation bills, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDelaware County – Court and Trust Funds (2022-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. … by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Surrogate’s Court Clerk (Clerk) did …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Columbia County – Court and Trust Funds (2014M-353)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to court …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Genesee County – Court and Trust Funds (2014M-322)
… controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Oswego County – Court and Trust Funds (2022-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings We found the records maintained by the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … the moneys ordered to be paid into a court. We identified funds which improperly remained in the Treasurer’s custody … had been charging a fee of 3 percent when disbursing court funds. Key Recommendations Maintain a court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Jefferson County – Court and Trust Funds (2022-C&T-6)
… the Treasurer did not provide the depository (bank used to hold court and trust money) with an itemized list of each …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Greene County – Court and Trust Funds (2014M-294)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Dutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, … established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228State Agencies Bulletin No. 2342
… Employees with Line Number changes reported in the New York State Electronic Personnel System (NYSTEP) are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026State Public Authorities Dashboard
… fiscal year for those authorities reporting through PARIS and does not reflect a common fiscal year or State fiscal year …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardSUNY Bulletin No. SU-260
… Purpose To inform agencies of updated procedures for processing union … file submissions directly into PayServ. Other unions do not currently have the capability to do so. Agencies will no longer be allowed to process union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payroll