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Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfTravel Advisory No. 9
… Subject : Taxability of Transportation Expenses Reference : Guide to Financial … of Assigning an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – … Operations to clarify the Internal Revenue Service’s position on the taxability of transportation expenses. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesState Agencies Bulletin No. 1060
… Employees Employees who have had a garnishment satisfied and are due a refund as identified by a Court Officer … will no longer receive a separate check mailed to their home, but will have the refund included in their paycheck. … refunds will be included in the employee’s regular check and will display on the paycheck stub and direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsData Sources – 2023 Financial Condition Report
… NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education Services Corporation Office of the New York State Comptroller Public Authorities Reporting … of New York U.S. Commerce Department – Bureau of the Census and Bureau of Economic Analysis U.S. Department of …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesData Sources – 2021 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University … of State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS … Agriculture U.S. Department of Education – National Center for Education Statistics U.S. Department of Labor – Bureau of …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesData Sources – 2022 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York … of State Budget Officers National Student Clearinghouse NYC Office of Management and Budget NYS Department of … Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher Education Services …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesState Agencies Bulletin No. 1754
… mentioned in Payroll Bulletin #1745 , NYSLRS rolled out a new information system in May 2019. The NYSLRS information … Loan Affected Employees Employees who are members of the New York State Employee Retirement System or the New York … Payroll Retirement Mailbox. Questions regarding Retirement Online issues or support, may be directed to the Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localState Police Bulletin No. SP-193
… Inc. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, … a change in dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-duesUnified Court System Bulletin No. UCS-186
… Affected Employees Unified Court System employees in Bargaining Unit F8 who are members of the Suffolk County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceCUNY Bulletin No. CU-342
… step’ (Max) on the salary schedule. Increment code ‘ 1198’ or ‘ 7798’ will replace Increment Code 25 or 30 for employees already at the 7 year step where the Max … agencies must submit a DTA/CIC upon an employee’s Return from Leave to revise the increment code due to loss of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesOpinion 91-64
… may disapprove a proposed contract if in his opinion, the best interests of the district will be promoted thereby. All …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 92-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … paid on matured bearer serial bonds) ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting as its own … by the resident for a period of three years as of December 31 of any year. The three year period is measured from the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10DiNapoli: Special Education Providers Shortchanging Special Needs Children
… needs and their parents get all the help they deserve.” About 81,000 preschool students with disabilities receive … providers for eligible costs. There are currently about 320 approved private preschool special education …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOther Bulletin No. 5
… Purpose To notify the SUNY Construction Fund of OSC’s automatic processing of the $800 Salary Increase Background The State University Construction Fund Resolution and Chapter 103 of the Laws of 2004 provide for an $800 Salary Increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundSUNY Bulletin No. SU-245
… Purpose To notify agencies of a new after tax legal services deduction code for members of UUP. Affected Employees Employees in Bargaining Unit 08 … to the Payroll Deductions mailbox. … To notify agencies of a new after tax legal services deduction code for members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professionsState Police Bulletin No. SP-108
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-108-fitness-bonus-payment-fiscal-year-2008-09State Police Bulletin No. SP-103
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular … undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-103-fitness-bonus-payment-fiscal-year-2007-08State Police Bulletin No. SP-100
… unit, the Earn End Date should be the last date the employee was eligible for the earnings to be included in the overtime calculation. If the employee moves into an ineligible bargaining unit after the … Balance: Enter Amount of Bonus Paid Payroll Register and Employee’s Paycheck/Advice The Earnings Code FTA and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-100-fitness-bonus-payment-fiscal-year-2006-07