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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - … and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … been contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval … statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: MTA Budget Continues to Face Serious Risks
… revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller … economic setback, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA’s ambitious … Transportation Authority’s Rising Debt Burden Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksOversight of Child Protective Services
… Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child … child welfare system, including 58 local departments of social services (LDSSs) as well as the voluntary agencies … a child. OCFS is required by law to conduct a review and issue a summary report within 6 months of the death of the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by New York State Comptroller Thomas P. DiNapoli. … offers a property tax break for landowners who commit to protect their private forest land, but some property …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesState Agencies Bulletin No. 158
… Purpose To provide information about public queries available for agency use Affected Employees … Query tool. Additional generic queries will be developed in response to agency requests. The names of generic queries … during the previous night's production batch schedule. In addition, the query will not include data entered on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/158-public-queries-ps-query-databaseSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… certified and recertified Minority- and Women-Owned Business Enterprises (MWBEs) and processed agencies’ annual … Development’s (DED) Division of Minority and Women’s Business Development (Division) administers, coordinates, and … as MWBEs. Some businesses are both a minority-owned business enterprise (MBE) and a women-owned business …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 88-59
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village … the salary to be paid to the village justice. The salaries and wages of village officers and employees must be included in the village's tentative …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Implications for the Future – 2023 Financial Condition Report
… Remains Looking ahead, numerous factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is more likely than not. These …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureState Agencies Bulletin No. 2070
… the required documentation and either the physical payroll check or successful direct deposit reversal. … the PayServ 9.2 upgrade, stop payments of physical payroll checks can now be submitted through PayServ, see … the checks requested as stopped within the current calendar year will automatically be reissued. Once reissued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesHomeless Outreach Services in the New York City Subway System
… and monitoring controls over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway … not only actual placements in a shelter – as the general public would expect it to mean – but also potential …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… The New York State Common Retirement Fund (Fund) reached climate-related … Group Inc. agreed to publicly disclose a feasibility study on integrating climate metrics into its executive … State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesCUNY Bulletin No. CU-666
… will begin in paychecks dated January 2, 2020. Background and CUNY Charitable Campaign Guidelines An online enrollment … enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page … process. All paper pledge cards will be submitted to CUNY and will be entered into the online enrollment system by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignCUNY Bulletin No. CU-558
… Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a row and … Campaign Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a row and … When an employee transfers, it is necessary to obtain a new authorization card only if the employee wants to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignCUNY Bulletin No. CU-519
… 2016 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … 897 are encouraged to initiate the deduction using the online enrollment process. Agencies will not need to manually … OSC Actions OSC will end date all SEFA deductions with no end date or an end date that is not valid effective in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignArchived: Legislative Session 2019–2020
… inclusive; (2) authorizing local governments and school districts to spend or temporarily transfer moneys in reserve …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020State Comptroller DiNapoli Releases Audits
… Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating … of Civil Service has contracted with CVS Caremark to administer the prescription drug program. In accordance …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-827
… Bonus Payments. Affected Employees: Full-time employees in one of the below bargaining units who meet the eligibility … subject to across-the-board increases, and is not included in the calculation of overtime. Effective Dates: The … receive $1,500 or a prorated payment amount as determined by CUNY. Tax Information: The Ratification Bonus Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… the City's internal controls over the Treasurer's Office and accountability over the water operations for the period … The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight Aldermen. The City's …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… purpose of our audit was to review the Agency’s processes for evaluating, awarding and monitoring projects for the period January 1, 2014 through August 13, 2015. … who are appointed by the County Board of Supervisors. For calendar year 2015, SCIDA has 33 projects, of which 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project