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IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental … on the debt issued by the authority or municipality. Use of debt service expenditure accounts for expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Oversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating … Assessment Values that local assessors and boards of assessors use to compute agricultural property assessments …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programNichols Joint Fire District – Procurement (2025M-103)
… Objective Did Nichols Joint Fire District (District) Board of Fire Commissioners (Board) and officials use a competitive … 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek … to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Archived: Legislative Session 2021–2022
… and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Abandoned Property … – A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual currency, authorizes the promulgation of … of such breach. ABLE Residency – Signed into law on July 26, 2022 as Chapter 478 of the Laws of 2022 - A.7652/S.9335 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Archived: Legislative Session 2019–2020
… 2020 – Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger – Provides … expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2017–2018
… – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state … the state comptroller to oversee certain contracts of the Research Foundation of the State University of New York, prohibiting conflicts of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Archived: Legislative Session 2015 –2016
… for creating an annual report pursuant to the New York State Equal Access to Justice Act from the State … of employer contributions for the funding of the New York state and local employees’ retirement system and the New … the use of best and final offers for invitations for bids and requests for proposals for goods, services and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Selected Aspects of Discretionary Spending
… The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, constructing, reconstructing, improving, … Canal Corporation. The Authority is governed by a board of seven directors. To accomplish its mission, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… The August 2015 revisions to Regulation 315.4 help ensure that elected and appointed … service credit. The chart below summarizes the changes to the regulation that affect the record of activities (ROA) … Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsNatural Gas Damage Compensation Fund
… 2017-2018: A.2972 (Englebright) – Establishes the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation … Establishes the natural gas production contamination response and compensation …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fundSherburne-Earlville Central School District – Financial Management (2024M-61)
… agreed with our findings. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Gowanda Central School District – Financial Management (2024M-104)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Avon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Falconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52State Agencies Bulletin No. 1161
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and 2012-2013 SSU BU21 Deficit Reduction Plan Affected … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1200 issued May 11, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleTuition Assistance Program – Vaughn College
… College of Aeronautics and Technology officials complied with the Education Law and the Commissioner of Education’s … procedures for State financial aid substantially complied with the governing Law and Regulations. We found that of the … Corporation and the State Education Department should work with Vaughn officials to help ensure future compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeState Agencies Bulletin No. 1006
… Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the fall of 2010 Change in Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for contract pay teachers General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersTuition Assistance Program – Metropolitan Learning Institute
… certifying students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement program designed to provide funds for paying tuition costs in … Metropolitan served about 550 students. Tuition costs average $16,500 per program. We reviewed a sample of 125 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteState Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of … Equated to Grade - Reconstruct the salary beginning with the hiring rate of the graded position, giving credit … To provide agencies with information and procedures regarding the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesNursing Home Surveillance
… directed plans of correction, and, if warranted, facility closure. Between January 1, 2007 and May 12, 2015, the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillance