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XII.6.G Paying Debt Service – XII. Expenditures
… as a regular voucher, giving special consideration to the interest eligible field. Online Business Units must select “Not Applicable” from the Late Charge Option on the Late Charge screen. Bulkload … the Interest Eligible field. Refer to Section 5 - Agency Payment Preparation and Submittal of this Chapter for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceTransportation – 2021 Financial Condition Report
… share for all other states combined. * Based upon the U.S. Federal Highway Administration’s National Bridge Inventory, …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationVillage of West Haverstraw - Summer Program (2019M-146)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146V.3.I Class – V. Chart of Accounts (COA) Governance
… used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and … the SHARE SetID which means all agencies will be able to access the complete list of Class codes in SFS. The Class …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTown of North Elba – Cash Collections (2020M-49)
… in the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers. The … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49State Agencies Bulletin No. 1863
… require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is the portion that … taxes; however, these “Taxable Expense” items will not have taxes withheld in 2020, as the expense will not be … in early 2021 for any “Taxable Expense” that did not have taxes withheld in 2020. Employees who paid the maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 94-8
… an official undertaking in accordance with Town Law, §176(4) (see also Town Law, §174[3]), but does not specify any … of a fire district treasurer, include having attained the age of 18, being a U.S. citizen, taking and filing an oath of … being a resident of the fire district (Town Law, §174[3], [4]; Public Officers Law, §3, 10). In addition, we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Claims on Behalf of Another Person
… You can submit a claim on behalf of another person if you are the owner's: parent, custodian, guardian, conservator, trustee, power of attorney, or legal representative. You can also submit a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-behalf-another-personOpinion 99-5
… that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative … provided to residents of the school district by the member libraries of the cooperative library system. The amount … provided to residents of the school district by the member libraries of the cooperative library system. Amounts payable …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Search Tips
… identifier for specific unclaimed funds items. It does not refer to original account numbers. Advanced Search … identifier for specific unclaimed funds items. It does not refer to original account numbers. Check Claim … mailed to you from this office. A Claim Reference Number does not represent an OUF Code and is not used as …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tipsState Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… change in how city government and its workforce relate to one another. Today’s agreement provides greater certainty … change in how city government and its workforce relate to one another …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… REV. 09/17/2015 … The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller OSC for payment in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalMessage from the Comptroller – 2021 Financial Condition Report
… the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Federal … stimulus funding authorized by the federal government to continue supporting COVID-19 response costs, economic …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerOpinion 90-63
… that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (recognition … by tax or otherwise "to equip and maintain such library or libraries or to provide a building or rooms for its or their … vouchers (Education Law, §259[1]). The trustees of public libraries are also authorized to accept gifts, absolutely or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 88-69
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … service. General Municipal Law, §122-b authorizes any county, city, town or village, acting either individually …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Westchester County – Court and Trust Funds (2024-C&T-3)
… (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an … when the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… and up-to-date court and trust register as required by law. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Genesee County – Court and Trust Funds (2024-C&T-7)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Schuyler County – Court and Trust Funds (2021-C&T-1)
… - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … the State Comptroller. The Clerk should maintain an up-to-date court and trust register as required by law. The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2