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XVI.3.B Fund Accounting – XVI. Financial Reporting
… is reported in the Government-wide Financial Statements - Statement of Net Position. Capital Projects Fund Capital … are reported in the Government-wide Financial Statements – Statement of Net Position. The required financial statements … for the Governmental Funds are the: Balance Sheet; and Statement of Revenues, Expenditures and Changes in Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. … Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … balance to appropriate. Therefore, the City would have a $325,379 budgetary shortfall in the water fund. The City …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process will include completion … develop minimum standards for investments in shale oil and gas. Those will be followed by; integrated oil and gas; other oil and gas exploration and production; oil and …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetSUNY Bulletin No. SU-209
… Purpose To inform agencies of new earnings codes and procedures for processing the 2014-2016 UUP Deficit … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1209 issued August … the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesOpinion 92-42
… the town would agree to assume responsibility for snow removal from the entire parking lot including a portion to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 88-43
… account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county corrections officers who … Whether an amount equal to the injured employees workers compensation benefits must …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 88-66
… in the opinion. PERSONAL PROPERTY -- Computers (authority to copyright programs); (authority to market programs) -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS -- Personal … Concerning the ability of a city school district to copyright computer programs developed by employees of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Selected Controls Over the Property Tax Assessment Process
… submission of the Real Property Income and Expense (RPIE) form. RPIE information is used to determine MV for large …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… granted access to modify time records, including their own. Some departments require overtime be pre-approved, while … appropriately and prohibit employees from modifying their own time records. Ensure that all overtime is approved prior …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Opinion 88-14
… Comptroller or to the county treasurer, however, an estate representative must be appointed and, as noted, the estate … known as bona vacantia ). Upon appointment, an estate representative succeeds to the rights and liabilities of his … or property, may be maintained by and against a personal representative [of an estate] in all cases and in such manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 2008
… from 0001 to 2022. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsMember Annual Statement
… Statements annually based on your delivery preference: Email: We make Statements available in Retirement Online … than printed copies are mailed—we will notify you by email at the beginning of May. Mail: We mail printed … unlock your account and more. (Return to Top) Choose Email as Your Delivery Preference You can get your Statement …
https://www.osc.ny.gov/retirement/members/member-annual-statementHomeless Outreach Program at the Metro-North Railroad
… in the United States. As of December 2017, Metro-North had 123 stations (not including Grand Central Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New York [Manhattan], … to July 31, 2018, BRC only visited 27 of Metro-North’s 123 stations for homeless observations. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance … system is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General Ledger will be open from July 2017 through October 2017. Transactions that …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsSUNY Bulletin No. SU-203
… Purpose To inform agencies of new earnings codes and procedures for processing the 2013-2015 UUP Deficit … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1209 issued August … the purview of the Agreement between the State of New York and the United University Professions. Effective Date(s) This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesState Agencies Bulletin No. 863
… to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D … adjustment in order to be correct for the employee’s 2008 Form W-2 Effective Date Immediately OSC Actions OSC will … update NYC reportable wages accordingly for the employee’s Form W-2. No changes will be made to the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesOpinion 88-13
… CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% … sells insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Agencies Bulletin No. 1930
… Review Coaches 23 PEF ERAP Team Leaders 27 PEF Determining Rate of Overtime Pay Note: The average/blended rate calculation must not be used. Employees Whose Regular … including use of leave accruals). Overtime waivers are not required for employees whose regular position is overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 92-36
… only within the geographical confines of a police district within that county and to collect a surcharge only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. … only within the geographical confines of a police district within that county and to collect a surcharge only …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Agencies Bulletin No. 1571
… beginning in Administration or Institution Pay Period XL, agencies must report the adjustment amount for earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017