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Opinion 2001-6
… use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… be entered as an APJV transaction, with the exception of corrections made to vouchers that used an interagency vendor …
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 … are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as … A Revenue transfer is used to adjust or reclassify previously posted …
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-entriesIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… from which transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored … FROM Other Funds GL BU balancing account used by the SFS Program. 36330 Appropriated Transfers FROM Other Funds Used … TO Other Funds GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL BU balancing account used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the schedules that describe: The basis for the condition measurement and the measurement scale used to assess and report condition; The … statements are prepared using the economic resources measurement focus and the accrual basis of accounting, as are …
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
… levels (see Figure 2). Unemployment for young Asian and Black workers remains very high at 23.3 percent and 20.4 percent, respectively. While young Black workers are closest to their pre-pandemic levels, … are only 0.4 points above). Disparities exist, however, as Black and Hispanic prime-age workers currently face elevated …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingXII.8.B Matching – XII. Expenditures
… again during the nightly batch processes. Matching will run on all vouchers that reference a purchase order, except … to monitor all of its match exceptions. Agencies can run the match exceptions report in the SFS at Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingManual Reporting – Enhanced Reporting
… manual reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s … these employees, the Enrollment Dashboard in Retirement Online should be used to hire (not enroll) them for reporting … is enrolled or hired for reporting purposes, Retirement Online generates and displays the employee’s employment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingAccessing Retirement Online – Enhanced Reporting
… If you do not have a username and password, work with the Retirement Online Contact and Security Administrators at your location to receive … will be able to add you as an employer contact, and your Security Administrator will make sure you have … NYSLRS employers must have a username and password to access Retirement Online Resources are …
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
… of the blessings in our lives and to remember those who are not as fortunate. I want to express my deep gratitude to … 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
… Chapter IX, Section 9.B - Transfers to Other Funds of this Guide. Guide to Financial Operations REV. 01/06/2020 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesDiNapoli: Read the Fine Print on Your New Gift Card
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine … of dormancy, money from unused gift cards issued by New York businesses is turned over to the State Comptroller's … New York State Comptroller Thomas P DiNapoli is urging New …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardMandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a permanent, … hours. The date of membership for optional membership in ERS is the date your application is received, or the date …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipComptroller DiNapoli's Legislative Program
… government procurement. 2025: Passed by the Senate Makes Unclaimed Child and Spousal Support Payments Interest … S.8253 (Brisport) - Allows for the payment of interest on unclaimed spousal and child support. 2025: Passed by the … (Sanders/A.9573 (Vanel) - Increases the maximum amount of funds on deposit at a community banking institution to thirty …
https://www.osc.ny.gov/legislationArchived: Legislative Session 2023–2024
… choice tuition savings program. Expedited Payments of Unclaimed Funds – Signed as Chapter 498 of the Laws of 2024, …
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
… by 60.3 percent. From 2009 through 2021, New York has closed all or part of 22 State correctional facilities. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyStreet Construction-Related Permits (Follow-Up)
… (HIQA) is DOT’s enforcement unit, which operates 24 hours a day, 7 days a week and has an office in all five … of receiving a CAR. Corrective action is required within 3 hours of the issuance of a NICA by telephone call or email. … including ensuring that permittees had proof of sufficient insurance. DOT did not ensure that only emergency work was …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-follow