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Chemung County Probation Department – Collections and Disbursements (2016M-10)
… 2015. Background Chemung County is located in the southern tier of New York State, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10More About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … Retirement System (PFRS) covered by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These … we believe that: If your employer offers a special 25-year plan and the one-year FAE or a special 20-year plan …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planOpinion 91-50
… 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained by the State from payments due to such contractor upon the deposit with the State Comptroller, or …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Examples from GASB Statement 34 - Statement of Cash Flows
… Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows2013 Year End Report
… payments to claimants and medical providers from the Workers Compensation Boards …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Village of Morris – Fund Balance (2017M-58)
… both the general and water funds, the contingency budget line exceeded the maximum allowable amount each year by an … or other known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… did not establish procedures to ensure that the correct prices were obtained when purchasing goods through New York … a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and is located in Oneida County. The District is governed by an elected five-member Board of Fire Commissioners. The … The Board did not adopt an investment policy as required by GML. The District has been using a credit union for the … investment of District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the region’s transit system and win riders back, while keeping its budget balanced, DiNapoli’s analysis concludes. … the opportunity to make improvements that will ensure a safe, clean and on time transit system that riders want to …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backOpinion 89-29
… board of trustees of a village... may sell, transfer or lease to or exchange with... the government of the United … ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * … a village shall have power: 1. To take, purchase, hold, lease, sell and convey such real and personal property as the …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Public Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 … become the only states in the nation to establish a Basic Health Program, a new low-cost health insurance option …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… of their energy consumption by 35 percent as directed by Executive Order 111 (E.O. 111 or the Order) and whether the New York … In December 2012, E.O. 111 was replaced by a new Executive Order 88, which requires ASEs to further reduce …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… and 546 Real Property Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following … account codes to process payments to pay automobile accident claims, or to pay recipients of: a final award … June 30, 2013. SFS Account Title Description 60170 Auto Accident Claims Payment of claims for damage to personal or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… fewer visitors means less spending and a smaller number of jobs in hotels and restaurants. The impact is most acute for … decline,” DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the … York City. In 2024, there were over 932,400 private sector jobs in New York in industries associated with international …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… pension contribution rates will remain stable for our participating employers in the near-term," DiNapoli said. "While the … employees among the six retirement tiers. There are 3,040 participating employers in ERS and PFRS, and 349 different …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… those hours worked in excess of 40 hours in any work week by a regular employee who is eligible for overtime … for those hours worked in excess of 40 hours in any work week by a regular employee who is eligible for overtime … for those hours worked in excess of 40 hours in any work week by a temporary employee who is eligible for overtime …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceState Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who require certification or recertification by the Office of Court … into the payroll system each payroll period, require certification by OCA before paychecks for the affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … For current End of Fiscal Year FYE deadlines and notices please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewGovernment-Wide Financial Data – 2022 Financial Condition Report
… a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual … and liabilities and deferred inflows of resources in three categories: Net investment in capital assets …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data