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Opinion 2001-6
… public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp Nos. 81-49 and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 2000-8
… corporation providing home health care services to county) -- Medical Services (county health commissioner as … corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home … corporation that provides home health care services to the county would not have a prohibited interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure … online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher expenditures made … APJV transaction, with the exception of corrections made to vouchers that used an interagency vendor id (beginning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting … funds. Revenue Transfers include, but are not limited to, the following types of transactions: Transfer of receipts … Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues previously …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… ratios. The government-wide financial statements (i.e. the Statement of Net Position and the Statement of Activities) report information on all of the … the primary government is financially accountable. The Statement of Activities demonstrates the degree to which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNew York City’s Uneven Recovery: Youth Labor Force Struggling
… When the COVID-19 pandemic first hit, workers aged 16 to 24 experienced the worst outcomes of all age groups … facing an unemployment rate of 22 percent (compared to 15.9 percent in the rest of the nation) and a labor force … of the working age population) of 40.8 percent (compared to 53.8 percent) in 2020. 2 While the rest of New York State …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingXII.8.B Matching – XII. Expenditures
… Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where applicable, matching also compares the voucher to receiving and inspection information. Matching is required … These matching and receiving requirements will help to ensure vouchers are appropriate for payment. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingManual Reporting – Enhanced Reporting
… reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s record for … and Employee earnings. This method is useful when you need to submit a small number of transactions, such as correcting … guides on Manual Reporting. Please note: if you need to report an employee who is eligible to join NYSLRS but is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingAccessing Retirement Online – Enhanced Reporting
… Contact and Security Administrators at your location to receive access. Your Contact Administrator will be able to add you as an employer contact, and your Security Administrator will make sure you have access to Retirement Online reporting features. For more information …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting the Theft, Loss or … Guide, if the Business Unit suspects the shortage is due to theft, loss, or misuse of State assets, documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesThanksgiving Day Message from State Comptroller DiNapoli
… time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of the State Comptroller and … time for celebrating all of the blessings in our lives and to remember those who are not as fortunate …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS blackout period. Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesEnrolling Members – Membership and Enrollment
… Enrolling a member through Retirement Online allows you to immediately view important information, such as your … rate, so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, click the “Access Enrollment Dashboard” button to begin the enrollment process. Once you complete the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersDiNapoli: Read the Fine Print on Your New Gift Card
… P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees … ask whether fees apply. DiNapoli also reminds recipients to spend their new gift cards in a timely manner, otherwise the money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardMandatory vs. Optional Membership
… your membership is mandatory. Otherwise, membership prior to July 27, 1976, was optional for jobs with: Exempt¹ or … or provisionally. Membership from July 27, 1976, to the present is optional if: You are appointed to a temporary or provisional position (under Civil Service …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipComptroller DiNapoli's Legislative Program
… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. 2025: Passed by the … Prohibits vendors from directly or indirectly contributing to a statewide elected official, a candidate for a statewide … comptroller and the commissioner of taxation and finance, to arrange for the redeposit of moneys, in whole or in part, …
https://www.osc.ny.gov/legislationArchived: Legislative Session 2023–2024
… of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York … and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and grant programs. Prohibits … from the 202324 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Archived: Legislative Session 2015 –2016
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as joint custody and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Public Safety – 2021 Financial Condition Report
… of Criminal Responsibility to 18 Adolescent Offender (AO) arrests occurring after full implementation of the State’s … Office of Children and Family Services (OCFS). Of the AO arrests reported to DCJS, 62 percent occurred in New York … resulted in arraignments in the YPCC. Certain felony arrests, including those where a District Attorney’s Office …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safety