Search
XVI.3.B Fund Accounting – XVI. Financial Reporting
… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … and related fund types are listed below and are discussed in greater detail later in this section. Governmental Funds General Fund Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 2281
… not processed automatically. Affected Employees: Employees in APSU – BU31 who meet the eligibility criteria are … Dates: The 2024 APSU Clothing Allowance will be processed in a separate check in Administration Pay Period 17L, paychecks dated 12/4/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 92-57
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by … STATE FINANCE LAW, §§112, 179-p; VILLAGE LAW, §11-1120: In the absence of an agreement approved by the State … and providing for the payment of interest by the State in the event of late payment, there is no authority for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-57State Agencies Bulletin No. 2004
… rate for overtime eligible employees working at DOCCS in titles represented by PEF or CSEA that were not included in the 01/13/2022 MOA. Affected Employees Overtime eligible employees who work at DOCCS in Administrative Services Unit (BU02), Operational Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 2394
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees: … Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance Effective Dates: The 2025 APSU … OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 1920
… Affected Employees Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are … of New York State, Inc (PBA) provides for the change in the calculation of overtime for the Agency Police Services … hours. The new agreement changes the overtime factor used in the calculation of overtime. Overtime earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Agencies Bulletin No. 2180
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees: … Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance. This payment, including payment to … OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportComptroller DiNapoli Releases Municipal Audits
… of Richmondville , Village of Suffern and Ulster County . “In today’s fiscal climate, budget transparency and … Receivables for Water Operations (Saratoga County) In 2013, the board attempted to improve the segregation of … (2014M-66) The Industrial Development Agency was effective in its efforts to promote, develop, and assist in economic …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1State Police Bulletin No. SP-228
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … to certain payments effective April 1, 2022 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17. OSC will systematically process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-228-april-2022-implementation-location-pay-certain-counties-and-increasesState Agencies Bulletin No. 2345
… CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an annual allowance. In addition, a memorandum dated 05/15/2025 from the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentState Comptroller DiNapoli Releases Audits
… rental and cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property … for and supervision of virtual currency licenses in the state, creating the risk that licenses could be … of applicants’ tax obligations; licensees were not always in compliance with cybersecurity regulations; and DFS did not …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Scarborough with improperly claiming “per diem” expenses in excess of $40,000 for travel that didn’t take place. If convicted on all charges, he faces up to 37 years in prison. “The crimes Mr. Scarborough is accused of … a shameful breach of the trust his constituents placed in him,” said Attorney General Schneiderman. “New Yorkers are …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newOpinion 90-19
… discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE … You ask us to review and comment on the proposed "constitution and by-laws" of the village fire department and … is also empowered to adopt rules and regulations governing fire departments and companies , prescribing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 93-2
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of proposition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… for personal expenses, including renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE pleaded guilty to one count of Grand Larceny in the Second Degree. Under the terms of the plea, TAPPE will … waiver of right to appeal, and provide full restitution in the amount of $663,209.07 in advance of sentencing. She …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… presentation by the MTA showed that communication-based train control projects are continuing to suffer delays and … or storm surges brought on by climate change. Metro-North train cars have needed replacement going back to 2013, but … amount it said was needed by 2024. Replacing aging LIRR train cars that have been in use since the mid-1980s was a …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherComptroller DiNapoli Releases State Audits
… Funds (2013-F-32) (Follow-Up) An initial report issued in May 2010 found that DoE did not provide John F. Kennedy … due diligence and care over general school fund accounts. In a follow-up report, auditors found DoE and John F. Kennedy officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2244
… CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an annual allowance. In addition, a memorandum dated 06/05/2024 from the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-payment